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DTSTAMP:20260709T195132Z
DTSTART:20260806T140000Z
DTEND:20260806T180000Z
SUMMARY: Auditing Financial Statements of ERISA Plans (4 hours)
DESCRIPTION: Conducting a compliant auditLearn about proper audit procedures to test the line items of the statement of net assets available for benefits\, including investments. You'll also cover the audit procedures to test the activity in the statement of changes in net assets available for benefits\, including participant testing. Your new knowledge will help you conduct compliant audits of ERISA plan financial statements.Plan investmentsGain an understanding of how to differentiate plan investment procedures based on the type of audit and risk assessment. To do this\, you'll look at ways to identify the following:\n\nTypes and classifications of common plan investments \nThe audit procedures required for investment activity\, contributions\, and withdrawals at the participant level\nOther audit considerationsYou'll also explore other audit considerations\, including: \n  \n\nGAAP requirements for presentation and disclosure of employee benefit plan financial statements \nProcedures to determine the plan's tax status \nRelated parties\, parties in interest\, and prohibited transactions \nAdditional procedures related to Form 5500
CLASS:PUBLIC
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