Webinar: Auditing Employee Benefit Plans
|
2223-9LL 09/12/2022 de 9:00AM a 1:00PM
|
Workshops Series - Auditing: A Systematic Process Approach
Webinar: Auditing Employee Benefit Plans
Basic regulatory, auditing and reporting requirements for audits of single employer defined contribution plans and defined benefit plans including the following topics:
- ERISA and related regulations
- Planning, risk assessment, and internal control
- Investment and related income
- Contributions and participant data
- Benefit payments and plan obligations
- Party-in-interest and prohibited transactions
- Administrative expenses
- Plan's tax status
- Reporting and disclosure requirements
- Statement on Auditing Standards (SAS) No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, (SAS No. 136, as amended) and its effects in the audits of employee benefit plans subject to the Employee Retirement Income Security Act of 1974 (ERISA).
- Others
Objective: Upon completion of this course participants should be able to:
- Understand the structure of the most common employee benefit plans.
- Plan and conduct audits of employee benefit plans in accordance with AICPA standards and ERISA requirements.
- Understand the audit areas unique to employee benefit retirement plans.
- Design and perform specialized audit tests.
- Understand the new requirements of SAS No. 136 in all phases of an audit of ERISA plan financial statements including engagement acceptance, risk assessment and response, communication with those charged with governance, performance procedures, and reporting.
Instructional Delivery Method: "Programa de grupo por internet: webinar en vivo".
P. R. Field of Study: Accounting and Auditing
NASBA Field of Study: Auditing
Pre-requisite: Basic auditing knowledge and at least one year of experience in auditing.
Advance Preparation: None
Level: Basic
Date: September 12 & 14, 2022
Registration: 8:30am – 9:00am Webinar: 9:00am – 1:00pm
Instructors:
- Silvia Bonet Rivera, CPA, Audit Senior Manager, Kevane Grant Thornton, LLP
- Janice M. Velázquez Rivera, CPA, Audit Senior Manager, Kevane Grant Thornton, LLP
- Marisol Rodríguez Ríos, CPA, Audit Senior Manager, Kevane Grant Thornton, LLP
- Virnáliz M. Cabán Figueroa, CPA, Audit Senior Manager, Kevane Grant Thornton, LLP
- Frances M. Soto Rodríguez, CPA, Audit Manager, Kevane Grant Thornton, LLP
Place: The webinar will be transmitted via Zoom.
Discount: Complete Program (10 courses: 2122-221LL, 2122-222LL, 2122-223LL, 2122-224LL, 2122-225LL, 2223-5LL, 2223-6LL, 2223-7LL, 2223-8LL & 2223-9LL) - $20*
*To obtain the applicable discount through "online" registration, you must use code: WSA22
Materials: This course will be paperless and the materials will be distributed electronically. Download them through "Mi Perfil", on the Colegio's website, where will be available for seven days after the event. Electronic devices may be brought to the classroom to access the downloaded materials.
Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.
Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.
INFORMACIÓN IMPORTANTE
I. Conectarse a la transmisión:
a. Enlace
En este seminario se utilizará la aplicación de Zoom. Luego de registrarse, encontrará en “Mi Perfil - Registros de Eventos - Selecciona Evento” botón “Entrar a Zoom” para poder acceder al curso.
b. Otras
El Colegio de CPA no será responsable por los problemas técnicos que el participante pueda confrontar en el uso de su equipo o de su conexión de internet durante la transmisión de este seminario virtual.
II. Horario
Permanecer atento a la conferencia desde su comienzo hasta el final, tomando un receso cuando así lo indique el instructor y regresar puntualmente de éste.
III. Preguntas y respuestas
Enviar sus preguntas o dudas durante el seminario a través de este sistema por la pestaña llamada “Q & A”.
Las preguntas recibidas se contestarán durante el seminario.
IV. Validación de asistencia de acumulación de horas-crédito:
Para poder acumular las horas-crédito correspondientes a este seminario necesita estar atento y presionar de inmediato cada "pop up" que aparecerá en pantalla de manera aleatoria a través de toda la transmisión, asegurándose de responder un mínimo de 75% de éstos.
Secciones
-
- 09/14/2022 - Webinar: Auditing Employee Benefit Plans (2nd day)
Créditos
| Accounting and Auditing | 8.00 |
| Total | 8.00 |