Audits of 401(k) Plans WEBCAST

Thursday, June 18 8:00am - 4:00pm

Add to Calendar

Your Desk

8 Credits

Member Price $305.00

Non-Member Price $405.00


Since 401(k) plans make a popular option for employee benefit plans, auditors of employee benefit plans must have the proper skills to audit these plans effectively. You will work through how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements. Tap into ways to plan and conduct 401(k) audits more efficiently and effectively, and understand the differences between 401(k) audits and other employee benefit plan audits.


Background of 401(k) audits. Audit planning and pre-engagement activities. Internal control considerations. Auditing the statement of net assets available for benefits. Auditing the statement of changes in net assets available for benefits. Other auditing considerations. The auditor’s report. Financial statement disclosures. Supplemental schedules. Overview of reporting and performance requirements as a result of new standards issued in 2019 (effective for plan audits of financial statements ending after December 15, 2020 to be performed in 2021; early implementation is not allowed).




Recognize the requirements for 401(k) audits to distinguish between audits of other types of employee benefit plans and 401(k) audits. Identify efficient and effective ways to plan and conduct 401(k) audits. Recognize new developments affecting 401(k) audits.







Howard Sibelman

Howard Sibelman, CPA, MBT - As the former Education Director for Crowe Horwath International, Howard provided leadership on audit methodology, the CaseWare CH International Audit Template, training initiatives and accounting and auditing technical support to the CH International members.

Immediately prior to joining CH International, Howard was a Business Assurance Partner at Moss Adams. At Moss Adams, Howard was a member of the firm’s International Services Group, IFRS Core Training Group, and Quality Control Coordinator for the Los Angeles office.

Howard serves on the CalCPA Accounting Principles and Assurance Standards Committee. Howard has extensive experience in accounting, auditing and consulting to middle-market companies.

During his 50 year career as an auditor, 30+ years as an audit partner, Howard was CPE Director for a national CPA firm, an instructor at the University of Southern California, on the faculty of two of the largest CPA review courses, and has authored and/or facilitated numerous firm, AICPA and CalCPA education programs.

Howard was also a founding member of the AICPA Employee Benefit Plans Audit Quality Center Executive Committee.

Return to Top

Non-Member Price $405.00

Member Price $305.00