May 17, 2022


Webinar


8 Total CPE Credits

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Limited-Scope Audits of 401(k) Plans: ERISA Section 103 (a)(3)(C)

Learning Objectives

  • Identify the requirements CPAs should follow when performing an ERISA Section 103(a)(3)(C) audit of a 401(k) plan.
  • Recognize the authoritative literature applicable to performing an ERISA Section 103(a)(3)(C) audit of a 401(k) plan, I.e., SAS 136
  • Become familiar with the contents of the authoritative literature.

Major Topics

  • Requirements to meet when the client selects the ERISA Section 103(a)(3)(C) limited scope audit option
  • AICPA SAS 136 Forming An Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
  • AICPA Audit and Accounting Guide 'Employee Benefit Plans'
  • Testing participant data

CPE Credits Available

8
Total CPE
8
Accounting & Auditing

Things to Know About This Course

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs that perform limited-scope audits of 401(k) plans.

Provider

California Society of CPAs

This event has ended.