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Using SOC 1 Reports in EBP Audit Risk Assessment
Employee Benefit Plans
Webcast

Using SOC 1 Reports in EBP Audit Risk Assessment

Learn how SOC 1 reports can be used in EBP audit risk assessments.

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

Format

Webcast

Date

Nov 05, 2025

NASBA Field of Study

Auditing

Level

Intermediate

CPE Credits

2

Instructor

Debbie L. Smith, Michelle H. Buckley

Availability

3 months

Product Number

WC4760103

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 Business & partner 
Product Details

SOC 1® reports are valuable tools in EBP audit risk assessment.

Join us for an in-depth exploration of SOC 1 reports and their application in EBP audit risk assessment, featuring specific examples presented in a workshop format.

This webcast will cover:

  • The auditor’s responsibilities under SAS No. 145 regarding SOC 1 reports
  • Complementary user entity controls (CUECs) and which may require testing
  • IT general controls as they relate to SOC 1 reports
  • Unique items such as conversions, journal entries and carve-outs

Key Topics

  • The auditor’s responsibilities under SAS No. 145 for SOC 1 reports
  • CUECs and which ones may need to be tested
  • IT general controls as they relate to SOC 1 reports
  • Unique items, such as conversions, journal entries and carve-outs

Learning Outcomes

  • Identify auditor responsibilities under SAS No. 145 for SOC 1 reports.
  • Apply strategies learned to determine which CUECs may need to be tested in an EBP audit.
  • Distinguish unique items that may require special attention in their EBP audits.
  • Use SOC 1 reports in EBP audit risk assessment lightning round.

Who Will Benefit

EBP auditors

Credit Info
CPE Credits
2
NASBA Field of Study
Auditing
Level
Intermediate
Prerequisites
Be familiar with SOC 1 reports
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.
Michelle H. Buckley
CPA, AIFA
Michelle is a Vice President in Meaden & Moore’s Assurance Services Group with 23 years of public accounting experience serving publicly held and private companies. As a practice leader of the firm’s employee benefits and consulting practice, Michelle has had extensive experience with qualified benefit plan audits, operational reviews, tax issues and the unique complexities of these engagements. She understands the risks to plan sponsors and continuously offers suggestions for improvement to minimize any potential fiduciary liability. Michelle’s primary responsibility is to ensure that each of her clients receive high-quality, timely service. She continually looks for ways to reduce the costs of the engagement while finding ways to add value to the relationship. Michelle maintains close contact with clients to develop long-term relationships and earn their confidence. Through sound business judgment and prior experience, she makes effective suggestions and recommendations to maximize efficiencies and to help a company meet its long-term goals. As an Accredited Investment Fiduciary Analyst TM (AIFA®), Michelle also assists in consulting retirement plan sponsors and investment advisors in fiduciary best practices and prudent investment process. Areas of Specialization • Defined Contribution and 403(b) Plan Audits • Defined Benefit Plan Audits • Health and Welfare Audits • SEC Benefit Plan • ESOP
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