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Limited-Scope Audits of 401(k) Plans: ERISA Section 103 (a)(3)(C) 2024

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8.0 Credits

Member Price $299.00

Non-Member Price $399.00

Overview

Auditing ERISA Section 103 (a)(3)(C) 401(k) Plans focuses on the “limited-scope” audits that comprise over 80% of the audits filed with the Department of Labor each year. The course takes a hands-on approach to performing these engagements in a manner that ensures compliance with the professional requirements included in AU-C 703.

Highlights

  • Auditing and reporting requirements to meet when the client selects the ERISA Section 103(a)(3)(C) limited scope audit option
  • AICPA AU-C 703 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

Designed For

CPAs that perform ERISA Section 103(a)(3)(C) limited-scope audits of 401(k) plans.

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, in particular AU-C 703
  • Become familiar with the contents of AU-C 703

Notice

“Adding to Calendar” does not register you for this event. Please either register online by clicking “Add to Cart” or contacting OSCPA at 503-641-7200 / 800-255-1470, ext. 3. Thank you!

Non-Member Price $399.00

Member Price $299.00