AICPA Certificate Programs

Auditing Employee Benefit Plans explores the accounting and auditing requirements unique to employee benefit plans and give you a thorough understanding of requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help you more effectively plan and carry out your audit. Once you complete the learning, you will need to take the Intermediate Employee Benefit Plans Audit Certificate Exam to earn the certificate's digital badge.

The Intermediate Employee Benefit Plans Audit Certificate exam tests your knowledge related to auditing employee benefit plans, including defined contribution, defined benefit, and 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 100 multiple choice questions. In order to successfully pass the examination, you must understand and apply the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for employee benefit plan audits.

• Planning and general procedures
• Internal control
• Investments and investment issues
• Types of plans
• Key compliance elements
• Limited scope issues
• Financial statement presentation, disclosure, and regulatory reporting

• Audit employee benefit plans in accordance with AICPA standards and DOL rules and regulations
• Identify audit tests specialized for employee benefit plan audits
• Indicate the scope of an audit
• Recall the structure of the more popular employee benefit plans
• Identifying accounting requirements unique to employee benefit plans

• Field of Study: Accounting and Auditing
• Level: Intermediate
• CPE Credit: 13