August 21, 2018


City of Pelham Pelham Civic Complex

8 Total CPE Credits


Advanced Audits of 401(k) Plans: Best Practices and Current Developments

  • Instructor

    Gregory Clark

Learning Objectives

  • Identify the current year changes to the rules and regulations effecting 401(k) plans
  • Examine the most common compliance issues encountered in 401(k) plan audits, what to watch out for, and what can be done to endure compliance
  • Performing efficient and effective procedures associated with planning, internal controls, risk assessment and detailed audit
  • Explain the documentation and procedures related to plan mergers and acquisitions
  • Discuss best practices associated with advanced audit areas including participant loans, payroll, compensation, investments, etc.
  • Understand the risks associated with a benefit plan audit engagement

Major Topics

  • Annual update of the changes affecting 401(k) plans
  • Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, etc.
  • Best practices for engagement planning, internal controls, risk assessment, and detailed testing
  • Avoid common mistakes made while performing audit procedures
  • Plan mergers and acquisitions
  • Common audit reporting and disclosure issues
  • Proposed changes in the AICPA's proposed SAS on auditing employee benefit plans

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course

Course Level

  • Advanced

Professional Area of Focus

  • A & A


Understanding of auditing defined contribution plans

Advanced Preparation


Intended Audience

Experienced practitioners responsible for planning and performing employee benefit plan audit engagements


Surgent McCoy CPE

This event has ended.