401(k) Audit Basics, Part 3 - Distribution Testing, Investments and Audit Wrap-up
Suitable 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 distribution testing, investments and audit wrap-up.
Format
Webcast
Date
May 14, 2026
NASBA Field of Study
Auditing
Level
Basic
CPE Credits
2
Instructor
Cathleen Finneran, Lauren Smith, Marilee Lau
Availability
3 months
Product Number
WC5139053
Distribution testing, investments and audit wrap-up
Employee benefit plan audits are quite different from corporate audits and require an understanding of the unique audit areas specific to plans.
Part 3 of the 401(k) audit basics series addresses distribution testing, investments and audit wrap-up, including:
- The various types of plan distributions and benefit payments
- Types of plan investments and the related disclosures
- ERISA Section 103(a)(3)(C) and non-Section 103(a)(3)(C) audits and the common issues and errors typically seen in these areas
- Wrapping up the audit
- Common issues and errors seen in these areas
Key Topics
- Plan distributions and benefit payments
- Investments and related disclosures
- ERISA Section 103(a)(3)(C) audits
- Audit wrap-up
Learning Outcomes
- Identify various types of plan investments.
- Distinguish required investment disclosures.
- Recall unique aspects of ERISA Section 103(a)(3)(C) and non-Section 103(a)(3)(C) audits and the common issues and errors typically seen in these areas.
- Identify the various types of plan distributions and benefit payments.
- Recognize issues to consider in wrapping up the audit.
Who Will Benefit
Auditors new to employee benefit plan auditing
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 order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.