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ERISA Section 103(a)(3)(C) audits: Part 2
Employee Benefit Plans
Webcast

ERISA Section 103(a)(3)(C) audits: Part 2

学习ERISA第103(a)(3)(C)条审计要求的实际指导和战术实施.

$99 - $119
Do you have an AICPA membership? Log in to apply your member discount.

Format

Webcast

Date

Mar 10, 2022

NASBA Field of Study

Auditing

Level

Intermediate

CPE Credits

2

Author(s)

Josie Hammond, Sandi Carrier, Debbie Smith

Availability

3 months

Product Number

WC3569293

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 Business & partner 
Product Details

Part 2 in the 2-part series

加入我们来深入了解ERISA第103条(a)(3)(C)审计的要求. In this webcast, you will learn:

  • 与SAS No .的发布所导致的变更相关的提示. 136
  • 审核员的职责与ERISA第103(a)(3)(C)条认证有关
  • And more!

Key Topics

  • EBP audit client acceptance/the engagement letter
  • Relevant plan provisions
  • Substantially complete Form 5500
  • Reportable findings
  • New auditor's report

Learning Outcomes

  • 将AU-C 703要求应用于ERISA第103(a)(3)(C)条审计
  • 确定在确定相关计划条款时应考虑的因素
  • Analyze whether a Form 5500 is substantially complete
  • Distinguish issues that may result in reportable findings

Who Will Benefit

  • 执行ERISA第103(a)(3)(C)条审核的员工福利计划(EBP)审核员
Credit Info
CPE Credits
2
NASBA Field of Study
Auditing
Level
Intermediate
Prerequisites
参加本系列的第1部分或SAS No . 1的基本知识. 136.
Access
This is a digital product. 与完全付费访问内容将为您提供3个月后购买日期.
Duration
2 hrs
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$119.00
AICPA Members
$99.00

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2 to 5 registrants

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Contact us
Speakers
Josie Hammond
CPA
Josephine (Josie) Hammond是McGladrey LLP的员工福利计划服务国家主管. 她负责跟踪影响公司员工福利计划审计实践的审计和会计问题, 她还参与了公司对此类审计和会计公告立场的制定. Josie develops and presents professional education material, 实践艾滋病和工具,以支持公司的员工福利计划实践. 她为该领域的专业标准和相关公司政策的应用提供咨询, providing high-level, cutting-edge guidance on all aspects of ERISA issues. 乔西还监督公司遵守美国注册188bet亚洲真人体育下载员工福利计划审计质量中心会员要求的情况. Prior to joining the National Professional Standards Group, 乔西负责监督和管理该公司五大湖区域专业实践的三个办事处的员工福利实践, serving over 150 clients. 她在单一雇主和多雇主计划以及各种资金安排计划方面经验丰富, 包括固定收益和固定缴款养老金计划, 401(k) plans, health and welfare plans, master trusts, and 103-12 investment entities. 20多年来,乔西一直专注于员工福利计划领域.
Sandi Carrier
Debbie Smith
戴比是均富会计师事务所国家专业标准组的合伙人, specializing in employee benefit plan assurance. 她在审计福利计划方面有超过20年的经验,并在过去的13年里专门从事这一领域的工作. 她的知识基础和多年的经验使她能够有效地监督审计的执行,同时在完成工作后提供有意义的建议. 她是均富会计师事务所在员工福利计划方面知识最渊博的专家之一, 并积极参与国家办事处在员工福利计划领域的倡议, including development and teaching of in-house training programs. 她在她的公司担任员工福利计划审计的技术资源, accounting and reporting issues, 是本所指定的审计合伙人,对本所员工福利计划审计实践的质量负责. 黛比最近成为美国188bet亚洲真人体育下载员工福利计划审计质量中心执行委员会成员. 在此之前,她在AICPA的员工福利计划专家小组工作了3年. As part of her leadership in the employee benefit plan area, 她还积极参与美国188bet亚洲真人体育下载(AICPA)的多个委员会和工作组,代表均富会计师事务所, including the AICPA’s Audit Guide Revision Task Force, 审计指南整改特别工作组(一个广泛的多年项目,旨在重写AICPA的员工福利计划审计和会计指南), 专业道德委员会审计风险预警专责小组及技术标准小组委员会. 她继续积极参与审计质量中心和专家小组的多个小组委员会, 包括那些负责解决与另类投资相关的员工福利计划问题的人, SOP 94-4-1, FAS 157, Limited-Scope Audits, Non-Disclosure Agreements, and Insurance Contracts. 黛比还经常在行业会议上发表有关员工福利计划的演讲. 她是2007年12月AICPA员工福利计划会计指导委员会的成员, Auditing and Regulatory Update Conference, 2008年5月,他是美国188bet亚洲真人体育下载(AICPA)员工福利计划全国会议的联合主席. Debbie is a native of the western suburbs of Chicago. When not working, Debbie enjoys spending time with her husband and four young sons, 参加她儿子们参与的众多活动.
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ERISA Section 103(a)(3)(C) audits: Part 2
Mar 10, 2022
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Mar 10, 2022
6pm – 8pm GMT
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$119.00
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