This session will cover audit completion and financial reporting for a defined contribution plan, focusing on the fundamental track case study, including required communications to management and those charged with governance.
Identify presentation requirements for defined contribution plans.
Recognize financial statement and excerpts of communications to management and those charged with governance relevant to the fundamentals track case study.
Recall procedures necessary related to a plan’s Form 5500, compliance/discrimination testing, and supplementary schedules.
Distinguish between the required communications of the plan auditor to management and those charged with plan governance.