0      0

Audits of 401(k) Plans: Special Considerations

Apr 30, 2014 7:30am ‐ Apr 30, 2014 3:10pm

Credits: None available.


This course focuses on the special issues related to accounting, auditing and reporting on 401(k) employee benefit plans. The requirements of ERISA and SEC are explored as the materials demonstrate ways to plan and conduct an efficient and effective audit of 401(k) plans.

Topics Discussed

  • Voice Response Recordkeeping Systems
  • New Developments
  • Preparing the Auditor’s Report
  • Financial Statement Disclosures
  • Supplementary Schedules
  • Fair Value Measurement
  • Fraud and Other Risks

Learning Objectives
This course provides participants with the requirements for 401(k) plan audits as distinguished from audits of other types of employee benefit plans.


  • Randy M. Dummer, CPA, Partner, Henderson, Hutcherson & McCullough, PLLC/Chattanooga, TN


  • 0.00 - Auditing

You must be logged in and own this session in order to post comments.