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Unique Defined Benefit Plan Issues — Advanced
Audit & Assurance
Webcast

Unique Defined Benefit Plan Issues — Advanced

This advanced webcast will address unique issues encountered in defined benefit pension plan audits.

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

Format

Webcast

NASBA Field of Study

Auditing

Level

Advanced

CPE Credits

2

Instructor

Debbie L. Smith, Sandi Carrier, Jayme Malimban, Steve Eisenstein

Availability

3 months

Product Number

WC4356413

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 Business & partner 
Product Details

This webcast will address unique issues encountered in defined benefit pension plan audits. It is an advanced session for individuals with experience in these types of audits.

Key Topics

  • Census data and why it’s important
  • Plan terminations
  • Use of a specialist in auditing estimates
  • Cash balance plan considerations

Learning Outcomes

  • Assess the various types of census data used in defined benefit pension plans, and why it is important that it be accurate.
  • Interpret guidance related to plan terminations
  • Evaluate information provided by specialists
  • Predict unique issues in defined benefit plan audits that require special consideration

Who Will Benefit

  • Individuals with experience in auditing defined benefit pension plans.
More Details
NASBA Field of Study
Auditing
Level
Advanced
Prerequisites
Experience in defined benefit pension plan auditing
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
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

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.
Jayme Malimban
Jayme Malimban, CPA, is a Principal for the multi-office CPA firm, Johnson Lambert LLP. As an Audit Principal , Jayme directs and manages all aspects of financial statement audits for audits of property/casualty insurance companies, including commercial insurers, captive insurers and risk retention groups, and employee benefit plans. Jayme’s audit experience also includes compliance or other engagements under attestation, accounting, and review services standards, such as agreed upon procedures, reviews, compilations, and reports on service organization controls. Jayme also provides consultation services regarding internal control and business operations. Additionally, Jayme has a lead role in oversight responsibility for operations in the New Jersey office, including marketing, strategic planning, budgeting, scheduling, engagement analysis, and review of work products. Jayme also assist in firm-wide initiatives, including quality control review of audit files, training materials, webinars, and articles. Jayme plays an active role in recruiting, internship, and mentoring programs and activities of the firm. Jayme has been active in the public accounting profession as well as industry events. Jayme currently serves on the president’s advisory council and women’s steering committee of Society of Insurance Financial Management. Jayme is a graduate of Rutgers University, where she obtained her Bachelor of Science in Accounting and Psychology.
Steve Eisenstein
Accessibility

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.

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