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Employee Benefit Plans Accounting, Auditing and Regulatory Update 2019


AAR1903 - New Auditing Standard Update


Dec 9, 2019 2:55pm ‐ Dec 9, 2019 3:45pm

Standard: $49.00

Description

Learn about the new EBP reporting framework which addresses the auditor's responsibilities for forming an opinion and reporting on ERISA plan financial statements.

Learning Objectives:
  • Analyze the requirements of the new EBP reporting framework
  • Differentiate the new form and content of the EBP reports
  • Determine when it's appropriate to use the ERISA section 103(a)(3)(C) report
  • Determine next steps to implementation

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