ERISA Section 103(a)(3)(C) audits: Part 2

CPA

Sandi is an Managing Director with Deloitte & Touche LLP where she is the audit industry leader for the employee benefit plan practice. She currently serves on the AICPA Employee Benefit Plan Executive Committee and assists numerous AICPA Task Forces. Sandi has 25 years experience serving employee benefit plan audit clients including 401(k), 11Ks, ESOPS, pension plans, health & welfare plans and multi-employer plans. Sandi has an undergraduate degree from Michigan State University and an M.B.A. from Wayne State University.

CPA

Josephine (Josie) Hammond is the National Director of Employee Benefit Plan Services for McGladrey LLP. She is responsible for tracking audit and accounting issues that impact the firm’s employee benefit plan audit practice, and she participates in the development of the firm’s positions on such proposed audit and accounting pronouncements. Josie develops and presents professional education material, practice aids and tools to support the firm’s employee benefit plan practice. She consults on the application of professional standards and related firm policies in this area, providing high-level, cutting-edge guidance on all aspects of ERISA issues. Josie also monitors the firm’s compliance with the American Institute of Certified Public Accountants Employee Benefit Plan Audit Quality Center membership requirements. Prior to joining the National Professional Standards Group, Josie was responsible for the oversight and management of the employee benefit practice of three offices in the firm’s Great Lakes Regional Professional Practice, serving over 150 clients. She is experienced in single-employer and multi-employer plans as well as plans with a variety of funding arrangements, including defined benefit and defined contribution pension plans, 401(k) plans, health and welfare plans, master trusts, and 103-12 investment entities. Josie’s practice has been concentrated in the employee benefit plan arena for over 20 years.