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Date / Location

June 20 - 21, 2017
Registration: 8:00 AM

NJCPA Education Center425 Eagle Rock Avenue,
Roseland, NJ 07068

CPE Credits

  • 16.00 CPE Credits in AA

Package Pricing

Seminar WITHOUT Exam Option
  • $1,175.00 - Member
  • $1,475.00 - Non Member
Seminar WITH Exam Option
  • $1,345.00 - Member
  • $1,645.00 - Non Member

Course Developer

Learn and grow your skills through a series of hands-on case studies and advanced learning exercises. Participate in a mock audit, which will cover all phases of a defined contribution retirement plan audit engagement.

Designed For

Auditors responsible for the auditing defined contribution retirement plans.


  • Assess the key concepts and skills for a solid audit foundation specifically related to defined contribution retirement plans and recall those concepts in audit engagements.
  • Evaluate defined contribution retirement plan specific core audit concepts and apply those concepts to audit engagements
  • Interpret advanced defined contribution retirement plan specific audit concepts through a mock, plan-specific audit


  • Planning and general procedures
  • Internal control
  • Sampling
  • Net assets available for benefits
  • Investments
  • Changes in net assets available for benefit
  • Plan tax status
  • ESOPs
  • Plan mergers, transfers, spin-offs
  • Terminations
  • Changes in service provider
  • Financial statement presentation and disclosures
  • Audit reports


Prior experience auditing defined contribution retirement plans.

Advance Preparation

Participants should have access to a copy of the Employee Benefit Plans — Audit and Accounting Guide during the training.

Additional Notes

Note: This course falls under the CPA Learning and Support point of the AICPA’s 6-Point Action Plan, which is intended to support an auditor’s ability to effectively apply all current guidance and avoid common deficiencies related to auditing the financial statements of defined benefit pension plans. Visit for additional information. *This course is not eligible for the AICPA discount.
Event Cancelled

We are sorry to inform you but this event has been cancelled.

Raymond Nowicki

Raymond M. Nowicki, CPA
Raymond M. Nowicki, CPA

Raymond M. Nowicki, CPA Nowicki and Company, LLP/ Buffalo, New York Raymond M Nowicki, CPA is Managing Partner at Nowicki and Company, LLP , the 20th largest CPA firm in Western New York a CPA and he specializes in auditing, accounting,, litigation support and quality control services. As the firm’s quality control partner, he is actively involved performing audits for commercial entities (i.e. manufacturing, wholesaling, retailing, broker-dealers, etc.) non-for-profits and ERISA engagements. His firm has successfully undergone multiple reviews under the stringent NPRC process. He is Team Captain –qualified and performs approximately 100 peer reviews in New York, New Jersey, and Pennsylvania in a 3 year cycle. The firm is the fifth largest peer review practice in New York State. Nowicki is a former member of the AICPA Peer Review Board (2002-2004), author of the AICPA National Training Manuals for Basic and Advanced Peer Review Skills (2010-2013), and member of the NYS Society of CPA’s Peer Review Committee for the AICPA (March 1995 to present). He has done multiple tours of duty as a Vice-Chairman of Oversight for the New York Committee, placing allowing him a unique opportunity of testing the peer reviewers. Nowicki has been a featured instructor for the AICPA Basic and Advanced Peer Review Training and Peer Review Update courses, with presentations in New York, Detroit, Boston, Dallas and Louisville, and he has also presented at the AICPA National Peer Review Conference. In presenting the Basic Peer Review Course, Ray has been dubbed “The Master Sergeant” in New York for his entertaining approach to teaching new recruits the true meaning of peer review, and has developed some interesting phrases that help his students master the skills needed for the peer review process. However, some of his classmates have been known to complain about doing pushups during class. Even though Ray received his CPA license in 1979, so you can guess his age, students have commented on his limitless energy and high impact approach to giving students a new awareness of the importance of peer review to the profession and the pub

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Event Cancelled

We are sorry to inform you but this event has been cancelled.