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This presentation focuses on risk management best practices when conducting audits of employee benefit plans. The session offers lessons learned from CAMICO’s decades-long history defending CPAs from employee benefit plan and other A&A claims and provides important dos and don’ts to protect CPAs and
their clients.
Topics highlighted will include:
Where do EBP audit claims come from? What does history tell us?
Impact of select recent pronouncements including:
SAS No. 136 – Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
The recent suite of auditing standards
SSARS No. 25 – Materiality in a Review of Financial Statements and Adverse Conclusions
Lessons learned from CAMICO claims history
Other risk management techniques to CYA (“cover your auditing/attest work”)
Learning Objectives:
Identify risk management best practices when conducting audits of employee benefit plans.
Identify important dos and don’ts to protect CPAs and their clients.
