• Home
EBPAQC 401(k) Basics: Part 4 - Notes to Financial Statements and Current Topics
Audit & Assurance

EBPAQC 401(k) Basics: Part 4 - Notes to Financial Statements and Current Topics

Access an instructor-led tour around distribution testing, audit wrap-ups, and notes to financial statements when performing 401(k) plan audits.

$118 - $142
Do you have an AICPA membership? Log in to apply your member discount.




May 25, 2023

NASBA Field of Study




CPE Credits



Marilee Lau


3 months

Product Number


 Business & partner 
Product Details

401(k) auditing round-up. Get started now!

After many years of contributing to a 401(k) plan, retiring individuals need to know that distributions are simple and accessible. To oversee the ease, profitability, and compliance of a 401(k) plan, auditors need a complete and precise methodology.

Join us for this series finale where you will learn:

  • Steps needed to conclusively close a successful 401(k) plan audit;
  • Benefit payments and plan distributions;
  • Financial statement disclosures; and
  • Frequent 401(k)-specific stumbling blocks.

Key Topics

  • Types of plan distributions.
  • Forms of benefit payments.
  • Unique plan financial statement disclosures.
  • Audit wrap-up.
  • Error avoidance

Learning Outcomes

  • Identify the various types of plan distributions and benefit payments
  • Recall unique plan financial statement disclosures
  • Distinguish issues to consider when wrapping up 401(k) auditing.

Who Will Benefit

  • CPAs
  • CGMAs based in the U.S.
  • Accounting and finance professionals
  • Auditors who are new to 401(k) plan auditing
Credit Info
CPE Credits
NASBA Field of Study
Accounting, Auditing
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
2 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members

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. Call us at 1-800-634-6780 (option 1) or email us at

Contact us
Marilee Lau
Marilee provides consulting services and teaches various educational programs on accounting and auditing for employee benefit plans. Before retiring in 2009, Marilee was the National Partner in Charge of KPMG's Employee Benefit Plan Audit Practice. Marilee Lau is a founding member and former Chair of the AICPA Employee Benefit Plan Audit Quality Center's Executive Committee which was established in 2004. Marilee is currently the AICPA's representative to the DOL's ERISA Advisory Council. She has served on the AICPA's Employee Benefits Plans Experts Panel and is the current chair of the EBP Audit Guide Overhaul Task Force. Marilee is also on the Advisory Board for the Bureau of National Affairs Pension & Benefits Reporter which provides input on various pension issues and is currently serving on the Accountants Committee for the International Foundation of Employee Benefit Plans. She is a member of the AICPA, California Society of CPA's, and the International Foundation of Employee Benefit Plans and a frequent speaker for numerous professional conferences and programs. She is a graduate of Santa Clara University with a BS in economics and an MBA in accounting.

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 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.

Ratings and reviews

Cancellation Policy
View our Cancellation policy here
EBPAQC 401(k) Basics: Part 4 - Notes to Financial Statements and Current Topics
May 25, 2023
Select from the following options:
May 25, 2023
5pm7pm GMT
Nonmember Price
Price excluding sales tax
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Related content