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Wednesday, November 12, 2025 Live Webcast

Annual Update for Defined Contribution Plans (E2511422)

1:00 PM - 2:40 PM EST

Registration: 12:30 PM EST

webcast

Vendor Platform

2 CPE Credits in AA

OVERVIEW

This course will provide a general understanding of the new reporting and disclosure requirements for employee benefit plans under the now effective SAS 136, the AICPA’s new employee benefit plan auditing standard. Participants will be provided with an insight into the common errors and mistakes made by auditors and plan administrators, as well as the new requirements of both groups under the new SAS. The course will discuss the results from the Department of Labor’s (“DOL”) Criminal Enforcement initiative and audit quality study, and focus on the causes of the recent increase in the number of deficient engagements identified by the peer review process. This course will provide auditors and plan administrators with up-to-date information regarding defined contribution plans auditing, reporting and disclosure requirements, including those related to the new ERISA Section 103(A)(3)(c) audits under SAS 136.

DESIGNED FOR

Auditors and Plan administrators of Defined Contribution Plans.

BENEFITS

  • Prepare for the current year’s audit
  • Gain a general understanding of the current and prospective reporting and disclosure requirements for employee benefit plans
  • Identify common errors and mistakes made by auditors and plan administrators

HIGHLIGHTS

  • Common risks and pitfalls associated with defined contribution plans
  • Nuances of the fair value disclosures
  • New reporting and disclosure requirements for the current year
  • Results of DOL Audit Quality Study

COURSE LEVEL

Intermediate

PREREQUISITES

Basic understanding of defined contribution and defined benefit plans.

ADVANCE PREPARATION

None

INSTRUCTOR

Daryl Krause

Daryl G. Krause, CPA

AICPA/Professional Development Institute

Daryl G. Krause, CPA DG Krause LLC / Indianapolis, Indiana

Mr. Krause has CPA certifications in several Midwestern states. He practices public accounting as manager and CEO of his regional CPA firm, DG Krause LLC, headquartered in Indianapolis, Indiana. Founded by Daryl in 2005, DG Krause LLC has been a member of the AICPA’s Employee Benefit Plan Audit Quality Center since 2005 and performs employee benefit plan audit services, for which Daryl serves as the sign-off partner. Since 2008, Daryl has been a frequent CPE program leader/facilitator for the AICPA, Surgent, the Ohio Society of CPAs, the Indiana CPA Society, and other state societies throughout the United States, as well as for in-house programs sponsored by firms and organizations. He was recognized as a Surgent Outstanding Discussion Leader during the 2020 and 2018 CPE seasons. He has performed technical reviews during the development of certain AICPA CPE programs. He has been periodically chosen to instruct CPE programs for the AICPA’s own professional staff. He has been the author (and webcast presenter for the 8-hour program) of the AICPA’s primary 8- and 4-hour CPE programs Leases: Mastering the New FASB Requirements and The Bottom Line on the New Lease Accounting Requirements for each year since 2018. He is the author and webcast presenter of the AICPA’s Conducting a Remote Audit 4-hour CPE program. He is a contributing author to the AICPA’s CPE Direct Journal of Accountancy quarterly materials. Previously he enjoyed 23 years of diversified responsibilities with Ernst & Young. Industries he served as an auditor included manufacturing, construction, real estate, and financial services. Roles included Ohio Valley Area Director of Employee Benefit Plan Services (in which he was responsible for overseeing the audit services provided to over 500 ERISA employee benefit plans each year for an eight-year period) and senior manager in the Entrepreneurial Services group. As a senior manager in EY’s National Professional Development group for a five-year period, he was involved in designing, developing, and delivering core curriculum Audit and Entrepreneurial Services CPE training programs for the entire U.S. practice. Mr. Krause holds a Bachelor of Business Administration degree in accounting from the University of Wisconsin-Oshkosh.

PRICING

$99.00 - Member

$137.00 - Nonmember

Register Today


Note: Online pre-registration will close on November 12 at 12:30 PM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Surgent