EBPAQC 401(k) Basics: Part 3 - Distribution Testing, Investments, and Audit Wrap-Up

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.