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401(k) Audit Basics, Part 2 - Participant Data and Contributions Testing
Audit & Assurance
Webcast

401(k) Audit Basics, Part 2 - Participant Data and Contributions Testing

Perfect for staff or in-charge auditors new to ERISA audits, this webcast provides an understanding of 401(k) plans and how they work and addresses participant data and contributions testing.

$125 - $149
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Webcast

Date

Apr 30, 2026

NASBA Field of Study

Auditing

Level

Basic

CPE Credits

2

Instructor

Jen Moore, Jayla Stroeer, Gwen Mazzola, Dana Canterbury, Marilee Lau

Availability

3 months

Product Number

WC5139044

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 Business & partner 
Product Details

Participant data and contributions testing

Employee benefit plan audits are quite different from corporate audits and require an understanding of the unique audit areas specific to plans.

Part 2 of the 401(k) audit basics series addresses participant data and contribution testing, including:

  • What participant data needs to be tested and why
  • The different ways a participant can enroll in a plan
  • The various types of contributions received by a 401(k) plan
  • Parties in interest and prohibited transactions
  • Common issues and errors seen in these areas

Key Topics

  • Participant data testing
  • 401(k) plan contribution types
  • Parties in interest and prohibited transactions

Learning Outcomes

  • Identify what participant data needs to be tested and why.
  • Recall the different ways a participant can enroll in a plan.
  • Distinguish the various types of contributions received by a 401(k) plan.
  • Recognize parties in interest and prohibited transactions.
  • Distinguish unique issues that should be considered when planning 401(k) plan audits.

Who Will Benefit

Auditors new to employee benefit plan auditing

Credit Info
CPE Credits
2
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
2 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
$149.00
AICPA Members
$125.00
CIMA Members
$125.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Speakers
Jen Moore
CPA, QKA
Jen is responsible for teaching advanced, data-driven auditing techniques to CPA firms throughout the U.S. She contributes daily to the development and enhancement of Autire, an auditing technology that has radically transformed how 401(k) audits are performed. Her focus is primarily on finding new ways to leverage data to reduce the tedious and manual testing historically performed in audits. Prior to moving over to the technology side of the accounting profession, Jen led the 401(k) auditing team at Dallas-based PriceKubecka and helped grow the 401(k) book of business from 16 audits in 2017 to over 300 in 2021. Jen is a frequent AICPA webinar presenter providing training for 401(k) auditors, and she holds credentials in both advanced 401(k) auditing as well as 401(k) administration.
Jayla Stroeer
Jayla Stroeer is a Senior Manager at KPMG. She is a part of KPMG’s Center for Audit Solutions – Employee Benefit Plan group with over 13 years of experience auditing defined benefit, defined contribution, and health and welfare plans.
Gwen Mazzola
CPA
Oklahoma/Arkansas region. 100% of Gwen's professional efforts are devoted to working within the EBP industry. Gwen has over 25 years of experience in public accounting, specializing in audits of EBPs. She is experienced in working with various retirement plans of all sizes. Gwen is a presenter at various conferences nationwide, including the AICPA Employee Benefit Plan National Conference. Gwen has recently been appointed to the DOL's Advisory Council and will be serving a three-year term. Gwen is also currently serving as the co-chair of the AICPA EBP National Conference planning committee and as a member the AICPA EBP Audit & Accounting Guide task force. Gwen previously served as a member of the AICPA's EBP Audit Quality Center's Executive Committee. Gwen is a Summa Cum Laude graduate from the University of Arkansas with a B.S.B.A. in Accounting.
Dana Canterbury
Dana is a Director in Grant Thornton’s Employee Benefit Plan Audit practice. She has over 13 years of benefit plan experience. She has experience performing ERISA Section 103(a)(3)(C) audits, non-Section 103(a)(3)(C) audits, as well as employee benefit plan audits of all types, including defined contribution plans, defined benefit pension plans, health and welfare plans, 11-K filings and ESOPs for both large and small organizations across various industries. She has comprehensive experience coordinating all aspects of employee benefit plan audits.
Marilee Lau
Marilee Lau provides consulting services to firms specializing in employee benefit plans. She frequently presents at conferences and teaches educational programs on accounting and auditing for employee benefit plans. In 2020, Lau became the consulting CPA on staff for the Colorado Society of CPAs, overseeing the AICPA Peer Review Program for Colorado, New Mexico and Washington. Before retiring in 2009, she was the national partner in charge of KPMG’s employee benefit plan audit practice. She is a founding member and a former chair of the AICPA Employee Benefit Plan Audit Quality Center’s Executive Committee. Lau has served the AICPA in many roles; currently, she is a subject matter expert performing peer review oversights of EBP plans and a technical advisor for the AICPA-CPEA for ESOPs and served on the task force that is wrote the multiemployer chapter for the AICPA Audit and Accounting Guide. She has also served on the Accountants Committee for the International Foundation of Employee Benefit Plans. Lau is a member of the AICPA, California Society of CPAs, Colorado Society of CPAs, and the International Foundation. She is a graduate of Santa Clara University with a B.S. degree in economics and an M.B.A. in accounting.
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