June 25, 2026


Live Webcast


NASBA 8

Employee Benefit Plans Update & Hot Topics for Auditors Webcast

June 25, 2026
Live Webcast
NASBA 8
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    Instructor

    Melissa
    Critcher

    View Bio

Learning Objectives

  • Recognize basic features of 401(k) plans
  • Identify general features of 401(k) plan operation and administration
  • Identify general reporting requirements for 401(k) plans
  • Analyze the requirements for an ERISA Section 103(a)(3)(c) audit
  • Recognize the requirements of the risk assessment standards for a 401(k) audit
  • Identify the audit procedures for plan assets, liabilities, revenues and expenses
  • Recognize the differences in financial statement reporting between a 401(k) plan and other entities

Major Topics

  • The unique rules and regulations that govern 401(k) plans;
  • Basic audit procedures associated with a 401(k) plan;
  • Common mistakes made by auditors related to 401(k) plans.

CPE Credits Available

NASBA 8
4
Auditing (NASBA) (Auditing) - NASBA
4
Auditing (NYSED) (Auditing) - NASBA

Things to Know About This Course

Course Level

  • Update

Prerequisites

Experience auditing employee benefit plans

Advanced Preparation

Experience auditing employee benefit plans

Provider

Foundation for Accounting Education

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