August 4, 2026


Live Webcast


NASBA 16

Audits of Employee Benefit Plans Subject to ERISA Webcast

August 4, 2026
Live Webcast
NASBA 16
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    Instructor

    Salvatore
    Collemi

    View Bio

Learning Objectives

When you complete this course, you will be able to:

  • Recognize key terms and definitions related to ERISA plans.
  • Recognize operational and compliance elements of ERISA plans
  • Identify the basic financial statements for all ERISA plans.
  • Recognize differences between GAAP and ERISA reporting.
  • Identify the risks of material misstatement related to financial statement line items on the statements of net assets available for benefits.
  • Recognize audit procedures commonly performed in a defined contribution retirement plan (DC plan) audit, including notes receivable from plan participants.
  • Identify audit requirements when using the work of a specialist.

Major Topics

  • Audit planning and pre-engagement activities
  • Risk assessment, including consideration of internal control
  • Auditing the statement of net assets available for benefits
  • Auditing the statement of changes in net assets available for benefits
  • Other auditing considerations, including prohibited transactions and tax compliance
  • The auditor’s report
  • Financial statement disclosures
  • Supplemental schedules

CPE Credits Available

NASBA 16
4
Accounting (NASBA) (Accounting) - NASBA
4
Accounting (NYSED) (Accounting) - NASBA
4
Auditing (NASBA) (Auditing) - NASBA
4
Auditing (NYSED) (Auditing) - NASBA

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

  • Auditors of employee benefit plans
  • Practitioners considering adding EBP audits as a service offering
  • Accountants in business and industry responsible for company benefits

Provider

AICPA

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    Price includes $0.00 early registration discount(s) - expires 7/14

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