ERISA audit engagements continue to be scrutinized by U.S. Department of Labor and AICPA peer reviewers due to history of noncompliance with applicable Professional Standards. External auditors require proper skills to perform ERISA engagements effectively. We will discuss ways to plan and conduct effective risk-based plan audits to comply with Professional Standards while maximizing efficiency. In addition, will address on how to properly account for current and deferred income taxes under ASC Topic 740, Income Taxes.
• Recently issued accounting and auditing guidance, including an update on financial instruments, leases, and revenue recognition • Projects on the horizon from the ASB and PCAOB
CPAs in public practice and industry who want to remain up-todate on accounting and auditing pronouncements
Experience in accounting and auditing