November 21, 2022


8 Total CPE Credits


Surgent's Audits of 401(k) Plans: New Developments and Critical Issues

Learning Objectives

  • Identify the key provisions of SAS 136
  • Properly document your understanding of the plan, the environment and internal controls for an employee benefit plan
  • Understand the importance of reading, reviewing, and documenting the controls in a Service Organization Control Report
  • Identify potential audit triggers that may result in an inspection by the Department of Labor
  • Understand the risks associated with a benefit plan audit engagement
  • Avoid common mistakes noted during peer reviews

Major Topics

  • Learn how to properly plan your benefit plan audit engagement and develop an audit strategy while improving overall efficiency
  • Find out how to avoid common pitfalls in planning and detailed audit procedures
  • Annual update of the changes affecting 401(k) plans, including implementing SAS 136
  • Description of common mistakes as noted in peer reviews and DOL inspections¬†

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course

Course Level

  • Basic


Basic understanding of auditing defined contribution plans

Advanced Preparation


Intended Audience

Practitioners responsible for planning and performing employee benefit plan audit engagements


Surgent McCoy CPE

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