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Hot Topics and Emerging Developments in Employee Benefit Plan Audits (EBPA)

  • Customer Rating
    Not Yet Rated
  • Field of Study
    Accounting|Auditing
  • Level
    Intermediate
  • Credits
    2
  • Qualifies for

    CPE

Overview

Recent developments have underscored the importance of specialized knowledge when performing or participating in an employee benefit plan audit. A key part of such specialized knowledge is staying abreast of changes in accounting, auditing, and regulatory guidance. This webinar aims to provide an up to date discussion of recent developments affecting employee benefit plan financial statements and audits. The discussion will focus on implementation considerations and challenges, as well as provide examples. Participants will also learn about employee benefit plan related accounting, auditing, and regulatory matters that are on the horizon.

Major Topics:

  • DOL audit quality study and industry responses
  • FASB Accounting Standards Update No. 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (Part I) Fully Benefit-Responsive Investment Contracts, (Part II) Plan Investment Disclosures, (Part III) Measurement Date Practical Expedient (consensuses of the FASB Emerging Issues Task Force) 
  • FASB Accounting Standards Update No. 2015-10, Technical Corrections
  • FASB Accounting Standards Update No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the FASB Emerging Issues Task Force)
  • PCAOB Auditing Standards Updates and Reorganization
  • SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification
  • SSAE No. 18, Attestation Standards: Clarification and Recodification
  • Nonattest services interpretation under the Independence Rule
  • SAS No. 128, Using the Work of Internal Auditors
  • Mortality table updates and auditing issues
  • Employee benefit plan guide updates for employee stock ownership plans
  • Employee benefit plan related IRS recent developments

Learning Objectives

  • Understand the latest trends and industry hot topics in accounting, auditing, and regulations relating to employee benefit plans

Who should take this course:

Designed for:

Auditors and plan administrators of employee benefit plans who wish to stay up to date with developments affecting employee benefit plan audits and financial statements

Prerequisite:

Intermediate understanding of employee benefit plan financial statements and auditing.

Advanced Preparation:

None

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