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Demystifying Employee Stock Ownership Plans


May 5, 2020 1:40pm ‐ May 5, 2020 2:55pm


Credits: None available.

Description

The objective of this session will be to provide insights into the unique aspects related to the auditing and financial reporting for ESOPs.  Topics to be covered include an ESOP overview, risk assessment considerations, auditing key ESOP accounts and transactions, ESOP financial statement presentation and disclosure matters, and pointers on interacting with ESOP recordkeepers.

Learning Objectives:
  • Describe ESOPs and what makes them unique and how that factors into risk assessments
  • Describe potential audit procedures to test key ESOP accounts and transactions
  • Provide examples of ESOP financial statement disclosures
  • Discuss pointers on how to interact with ESOP recordkeepers

Speaker(s):

Credits

Credits: None available.

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