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AICPA & CIMA Employee Benefit Plans Conference 2021


EBP21205 - Peer Review Part II


Apr 28, 2021 10:10am ‐ Apr 28, 2021 11:25am

Standard: $49.00

Description


Note for Peer Reviewers: You must attend both sessions to satisfy your annual EBP must-select training requirement.

This session will address new and recent changes to guidance related to peer reviews of employee benefit plan (EBP) audit engagements. For peer reviewers, attendance of both parts I and II will satisfy the annual peer review must-select training requirement to review EBP engagements.

This session is designed to be interactive with discussion of specific issues related to conducting reviews, using the EBP checklist, and real-life EBP audit findings. This presentation is primarily designed for peer reviewers; however these sessions will help subject matter experts gain insight to the peer review process and the benefits of serving as a team member in peer reviews.

Presenters will provide:

  • Insights regarding challenges faced by peer reviewers and auditors during times of uncertainty resulting from the COVID-19 pandemic
  • Updates about recent or upcoming changes to professional standards applicable to EBP audit engagements
  • An overview of recent changes to the Peer Review Employee Benefit Plan Audit Engagement Checklist, including considerations related to bolded questions.

Learning Objectives:
  • Analyze risk factors of employee benefit plan engagements such as changes in the economic environment, risks of material misstatement, internal control and financial statement presentation and disclosure considerations
  • Differentiate reporting requirements and effective dates for existing and newly issued professional standards impacting audits of employee benefit plans
  • Identify recent changes to the peer review checklist for employee benefit plan audit engagements

Speaker(s):

  • Marilee P. Lau, CPA, Marilee Lau, CPA, Retired KPMG Partner
  • Randy M. Dummer, CPA, Partner, Henderson, Hutcherson & McCullough, PLLC/Chattanooga, TN
  • Marcus J. Aron, CPA, Acting Chief, Division of Accounting Services, U.S. Department of Labor
Category: Concurrent Session Online

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