- NY Credits : 8.0
- TX Credits : 8.0
Companion to PPC's Guide to Audits of Employee Benefit Plans - Course 2 - Background Information and Special Auditing Considerations for Employee Benefit Plans (EBPTG182)
Identify the different types of employee benefit plans that are available.
Recognize how such plans are administered, the different types of trust arrangements, investment and insurance contracts, and actuarial assumptions used by benefit plans.
Identify the authoritative literature and the ERISA, IRS, and DOL reporting and audit requirements that apply to employee benefit plans.
Identify special considerations for auditing an employee benefit plan’s contributions received, contributions receivable, and investments.
Identify special considerations for auditing an employee benefit plan’s contracts with insurance companies and its participant data.
Recognize the special auditing considerations that will apply when dealing with an employee benefit plan’s benefit payments and benefit obligations.
Lesson 1—Background Information
Lesson 2—Special Auditing Considerations