Limited-Scope Audits of 401(k) Plans WEBAST

Wednesday, August 25 8:00am - 3:30pm PDT

Add to Calendar

Your Desk

8.0 Credits

Member Price $289.00

Non-Member Price $389.00


Auditing 401(k) Plans focuses on “limited-scope” audits that comprise over 80% of the audits filed with the Department of Labor. Take a hands-on approach to performing these engagements in a manner that complies with all professional requirements. Although not yet required, the substantive changes contained in SAS 136 are also discussed.


Requirements to meet when the client selects the ‘limited-scope’ audit option. Testing participant data. AICPA Audit and Accounting Guide ‘Employee Benefit Plans’. AICPA SAS 136 Forming An Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA.



Designed For

CPAs that perform limited-scope audits of 401(k) plans.


Identify the requirements CPAs should follow when performing an audit of a 401(k) plan. Recognize the authoritative literature applicable to performing an audit of a 401(k) plan. Become familiar with the contents of the authoritative literature. Identify the trends in the profession and recognize the imminent changes to the professional landscape of performing audits of 401(k) plans.







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 $389.00

Member Price $289.00