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AICPA & CIMA Employee Benefit Plans Conference 2021

EBP2144 - Common Investments in Employee Benefit Plans

May 5, 2021 7:00am ‐ May 5, 2021 8:15am

Standard: $49.00


This session provides an overview of investments commonly held by defined contribution plans and focuses on investment testing and disclosures relevant to the fundamentals track case study.

Learning Objectives:
  • Identify the key characteristics of various investments commonly held in plans, including insurance products, common/collective trust funds, pooled separate accounts, mutual funds, and self-directed brokerage accounts.
  • Revisit the risk assessment of relevant assertions and the planned audit procedures of the case study
  • Evaluate sampling and testing procedures utilizing examples from the fundamentals track case study for investments and investment income
  • Discuss some of the unique financial reporting requirements for investments


Category: Concurrent Session Online

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