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Limited-Scope Audits of 401(k) Plans: ERISA Section 103 (a)(3)(C) WEBCAST


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8.0 Credits

Member Price $299.00

Non-Member Price $399.00


Auditing ERISA Section 103 (a)(3)(C) 401(k) Plans focuses on the “limited-scope” audits that comprise over 80% of the audits filed with the Department of Labor each year. The course takes a hands-on approach to performing these engagements in a manner that ensures compliance with the professional requirements included in AU-C 703.


Auditing and reporting requirements to meet when the client selects the ERISA Section 103(a)(3)(C) limited scope audit option. AICPA AU-C 703 forming an opinion and reporting on financial statements of employee benefit plans subject to ERISA. AICPA Audit and Accounting Guide ’ Employee Benefit Plans ’. Testing participant data.



Designed For

CPAs that perform ERISA Section 103(a)(3)(C) limited-scope audits of 401(k) plans.


Identify the requirements CPAs should follow when performing an ERISA Section 103(a)(3)(C) audit of a 401(k) plan. Recognize the authoritative literature applicable to performing an ERISA Section 103(a)(3)(C) audit of a 401(k) plan, in particular AU-C 703. Become familiar with the contents of AU-C 703.






Leader Bios

Howard Sibelman, Shareholder, Moss Adams LLP (Los Angeles)

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.

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Non-Member Price $399.00

Member Price $299.00