Advanced Health and Welfare Plans Audit Certificate Exam and Learning Program

Advanced Auditing for Employee Benefit Plans contains mock audit case studies and advanced learning exercises related to planning, performing, and evaluating defined contribution, defined benefit, and health and welfare plan audits. Once you complete the learning, you will need to take the Advanced Health and Welfare Plans Audit Certificate Exam to earn the certificate's digital badge.

The Advanced Health and Welfare Plans Audit Certificate exam tests your ability to plan, perform and evaluate health and welfare plans, in accordance with AICPA standards and DOL rules and regulations. This exam is offered in a timed online format and consists of 75 multiple choice questions. In order to successfully pass the examination, you must be able to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for health and welfare plan audits.

Topics Discussed:

  • Planning and General Procedures
  • Internal Control
  • Net Assets Available for Benefits
  • Changes in Net Assets Available for Benefits
  • Benefit Obligations and Changes in Benefit Obligations
  • Plan Tax Status
  • Financial Statement Presentation, Disclosure & Regulatory Reporting
  • Audit Reports & Concluding the Audit

Learning Objectives:

  • Formulate key concepts and skills to build upon a solid audit foundation specifically related to employee benefit plans, including defined contribution retirement plans (DC plans), defined benefit pension plans (DB plans), and health and welfare plans (H&W plans.)
  • Evaluate advanced plan-specific audit circumstances.
  • Interpret advanced EBP audit concepts through a mock plan-specific audit.
  • Interpret regulatory requirements and professional standards related to engagement acceptance, planning, and quality control for employee benefit plan audits.
  • Assess the control environment of employee benefit plans, including the portion of the control environment at a service organization, through analytics, inquiry, and observation.
  • Assess presentation and disclosure requirements in accordance with GAAP for employee benefit plans.

Who will it benefit?

Auditors from small to large firms interested in enhancing their intermediate to advanced competencies in employee benefit plan auditing


  • Field of Study: Auditing
  • Level: Advanced
  • CPE Credit: 17.5

$459.00 - Member Price

$579.00 - Nonmember Price

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