Auditing Financial Statements of ERISA Plans

Course Details

Date

Friday, May 15, 2026

11:00am – 3:00pm (Registration: 12:04pm)

Location

Online

Field of Study

Accounting & Audit

CPE Credit

4 hours CPE credit

Level of Knowledge

Beginning

Vendor

AICPA

Prerequisites

None

Description

You'll gain an understanding of the statements, disclosures and considerations for plans that file Form 11-K, and learn ways to plan and conduct effective risk-based ERISA plan audits.

Highlights

  • Auditing the statement of net assets available for benefits
  • Types and classification of common plan investments
  • Plan investment audit procedures based on type of audit and risk assessment
  • Auditing the statement of changes in net assets available for benefits
  • Audit procedures at the participant level required for investment gains (losses), contributions and benefit payments or withdrawals
  • Presentation and disclosure requirements in accordance with GAAP
  • Audit considerations related to related parties, parties in interest, prohibited transactions, a plan's tax status, and Form 5500 and Form 11-K filers

    Objectives

    • Identify auditing procedures for the statement of net assets available for benefits and the statement of changes in net assets available for benefits.
    • Recognize the types and classification of common plan investments.
    • Distinguish plan investment audit procedures based on type of audit and risk assessment.
    • Identify audit procedures at the participant level required for investment gains (losses), contributions, and benefit payments or withdrawals.
    • Recognize the presentation and disclosure requirements in accordance with GAAP.
    • Identify audit considerations for related parties, parties in interest, and prohibited transactions; a plan's tax status and Form 5500; and Form 11-K filers.

    Designed For

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

  • Course Pricing

    WYOCPA Member Fee
    $225.00

    Non-Member Fee
    $269.00

    Your Price
    $269.00

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