Audits of 401(k) Plans

The start date for this course has passed. Registration is no longer available.

This course is 8.00 credits
Facility Name
Four Points by Sheraton Wakefield
Facility Address
1 Audubon Rd
Wakefield, MA 01880-6226
Field of Study
Course Level
American Institute of CPAs

Registration Fees

MSCPA Member
AICPA Member
Return to Course List

Friday, Nov 8, 2019
8:45am – 4:30pm

Since 401(k) plans make a popular option for employee benefit plans, auditors of employee benefit plans must have the proper skills to audit these plans effectively. You will work through how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements. Tap into ways to plan and conduct 401(k) audits more efficiently and effectively, and understand the differences between 401(k) audits and other employee benefit plan audits.


This seminar qualifies for the Workforce Training Express Fund program. The course code for this program is 1121339  Click here for more details:

Designed For

Auditors of employee benefit plans, accountants in business and industry, responsible for company benefits

Course Objectives

Learning Objectives When you complete this course you will be able to:

  • Recognize the requirements for 401(k) audits to distinguish between audits of other types of employee benefit plans and 401(k) audits. 
  •  Identify efficient and effective ways to plan and conduct 401(k) audits. 
  •  Recognize new developments affecting 401(k) audits.

Major Subjects

Topics Discussed 

  •  Background of 401(k) audits
  • Audit planning and pre-engagement activities 
  •  Internal control considerations
  • Auditing the statement of net assets available for benefits 
  •  Auditing the statement of changes in net assets available for benefits 
  •  Other auditing considerations 
  •  The auditor's report
  • Financial statement disclosures 
  •  Supplemental schedules



The start date for this course has passed. Registration is no longer available.