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Pooled employer plan (PEP) audits
Webcast

Pooled employer plan (PEP) audits

Listen to EBP audit experts discuss challenges they encountered in their PEP audits and how they addressed them.

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

Format

Webcast

Date

Nov 04, 2025

NASBA Field of Study

Auditing

Level

Intermediate

CPE Credits

2

Instructor

Debbie L. Smith, Sandi Carrier, Doug Bertossi

Availability

3 months

Product Number

WC4760097

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 Business & partner 
Product Details

Performing PEP audits

The Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) established a new type of multiple employer plan: the pooled employer plan (PEP), which allows unrelated employers to participate in a single, shared defined contribution plan, which is treated as a single plan for purposes of satisfying ERISA requirements. These plans, which are becoming increasingly popular, present unique challenges for EBP auditors.

If you are performing or considering performing PEP audits, gain valuable insights into the considerations you should make before accepting an engagement as well as how you might anticipate and address challenges encountered in PEP audits.

Listen to EBP audit experts discuss issues they encountered in performing PEP audits and the strategies they used to address them.

Presenters will discuss their experiences and challenges related to:

  • Engagement acceptance
  • Understanding the entity
  • Obtaining sufficient appropriate audit evidence

Key Topics

  • Considerations for accepting a PEP audit
  • Gaining an understanding of the entity
  • Addressing challenges in obtaining sufficient appropriate audit evidence

Learning Outcomes

  • Analyze the risks involved with accepting PEP audit engagements.
  • Determine challenging PEP audit areas.
  • Apply strategies learned to address issues encountered in their PEP audits.

Who Will Benefit

Firms that perform or are considering accepting PEP audit engagements

Credit Info
CPE Credits
2
NASBA Field of Study
Auditing
Level
Intermediate
Prerequisites
Basic understanding of pooled employer plan structure
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
Debbie L. Smith
CPA
Debbie is a partner in Grant Thornton LLP's national professional standards group, specializing in employee benefit plan assurance. She has over 35 years of experience in auditing benefit plans and has practiced exclusively in this area for almost 30 years. Debbie is the current chairman of the Executive Committee of the AICPA's Employee Benefit Plan Audit Quality Center and is a past chairman of the AICPA Employee Benefit Plans Expert Panel. She served a three-year term on the U.S. Department of Labor's ERISA Advisory Council and also served multiple years on the Technical Standards Subcommittee of the Professional Ethics Committee. Debbie represents Grant Thornton through her continued active involvement in various AICPA committees and task forces, and she is a frequent speaker at industry conferences on employee benefit plans. Debbie is a member of the AICPA, the Illinois Certified Public Accountants Society, and earned her B.B.A. in Accounting from Loyola University of Chicago.
Sandi Carrier
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.
Doug Bertossi
Doug is currently the partner-in-charge of CliftonLarsonAllen’s Minneapolis office’s Employee Benefit Plan group and is the lead partner for the firm-wide multi-employer practice. His background includes audits of single, multiple-, and multi-employer employee benefit plans, including defined benefit and defined contribution pension plans, health and welfare plans, and other tax-exempt organizations. In addition, in his 17 years of practice, Doug has also consulted on numerous employee benefit plans regarding plan administration, operations, and compliance. In addition to extensive audit and consulting experience, Doug has experience in the administration of defined contribution pension plans and plan qualification testing and issues. Doug has also prepared, assisted, and trained employees in preparation of reporting and disclosure requirements applicable to employee benefit plans. Doug has consulted with plans regarding compliance with the Employee Retirement Income Security Act of 1974 (ERISA). Doug has been a speaker at the International Foundation of Employee Benefit Plans' (IFEBP) annual conference, and other conferences and seminars. In addition, Doug is currently a member of the American Institute of Certified Public Accountants (AICPA) Employee Beenfit Plan Audit Quality Center (EBPAQC) Expert Panel.
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