产品形象
ERISA第103(a)(3)(C)条审计:第1部分
员工福利计划
网络直播

ERISA第103(a)(3)(C)条审计:第1部分

Gain a comprehensive overview of ERISA Section 103(a)(3)(C) audits and walk through the audit requirements in AU-C section 703.

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格式

网络直播

NASBA研究领域

审计

水平

基本

CPE学分

2

教练

桑迪·卡里尔,乔西·哈蒙德,米歇尔·H. 巴克利,朱迪·戈德堡,黛比·史密斯

可用性

3个月

产品编号

WC3569271

 视图  
 业务 & 合作伙伴 
产品详细信息

两部分网络广播系列的第一部分

加入我们的介绍性网络广播,您将:

  • Get the basics of an ERISA Section 103(a)(3)(C) audit with a heavy focus on the changes that came about with SAS No. 136
  • 了解在准备实施SAS No . 1时需要关注的领域. 136
  • Participate in discussions about the significant changes in ERISA Section 103(a)(3)(C) audits resulting from the issuance of AU-C 703

关键的188bet亚洲真人体育下载

ERISA第103(a)(3)(C)条审计要求包括:

  • 业务约定接受程序
  • 订婚信
  • 在风险评估中考虑相关计划规定
  • 管理层意见书的变更
  • 核数师报告变更
  • 在整个项目中管理客户期望

学习成果

  • 回想AU-C 703中影响其第103(a)(3)(C)条审计的新要求
  • 认识到相关计划条款与风险评估之间的联系
  • 选择适当的业务接受程序

谁将受益

执行ERISA第103(a)(3)(C)条业务的员工福利计划(EBP)审计师.

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演讲者
桑迪载体
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桑迪是德勤的董事总经理 & 在Touche LLP,她是员工福利计划审计行业的领导者. She currently serves on the AI188bet亚洲真人体育下载网址 Employee Benefit Plan Executive Committee and assists numerous AI188bet亚洲真人体育下载网址 Task Forces. sandy有25年的员工福利计划审计客户服务经验,包括401(k), 11Ks, esop计划, 养老金计划, 健康 & 福利计划和多雇主计划. 桑迪拥有密歇根州立大学的本科学位和硕士学位.B.A. 韦恩州立大学.
乔西哈蒙德
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Josephine (Josie) Hammond is the National Director of Employee Benefit Plan Services for McGladrey LLP. She is responsible for tracking audit and accounting issues that impact the firm’s employee benefit plan audit practice, and she participates in the development of the firm’s positions on such proposed audit and accounting pronouncements. 乔西开发并提供专业教育材料, 实践辅助和工具,以支持公司的员工福利计划实践. She consults on the application of professional standards and related firm policies in this area, 提供高级, 在ERISA问题的各个方面提供前沿指导. Josie also monitors the firm’s compliance with the American Institute of Certified Public Accountants Employee Benefit Plan Audit Quality Center membership requirements. 在加入国家专业标准小组之前, Josie was responsible for the oversight and management of the employee benefit practice of three offices in the firm’s Great Lakes Regional Professional Practice, 服务超过150个客户. She is experienced in single-employer and multi-employer plans as well as plans with a variety of funding arrangements, 包括固定收益和固定缴款养老金计划, 401 (k)计划, 健康和福利计划, 掌握信托, 103-12个投资实体. Josie在员工福利计划领域有20多年的实践经验.
米歇尔·H. 巴克利
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米歇尔是米登的副总统 & Moore’s Assurance Services Group with 23 years of public accounting experience serving publicly held and private companies. 作为公司员工福利和咨询实践的实践领导者, 米歇尔在合格的福利计划审计方面有着丰富的经验, 操作检查, 税务问题和这些业务的独特复杂性. She understands the risks to plan sponsors and continuously offers suggestions for improvement to minimize any potential fiduciary liability. 米歇尔的主要职责是确保她的每一位客户都得到高质量的服务, 及时的服务. She continually looks for ways to reduce the costs of the engagement while finding ways to add value to the relationship. Michelle maintains close contact with 客户端s to develop long-term relationships and earn their confidence. 通过良好的商业判断和之前的经验, she makes effective suggestions and recommendations to maximize efficiencies and to help a company meet its long-term goals. 作为认可投资信托分析师TM (AIFA®), Michelle also assists in consulting retirement plan sponsors and investment advisors in fiduciary best practices and prudent investment process. 专业领域 • 界定供款及403(b)计划审计 • 设定受益计划审计 • 卫生及福利审计 • SEC福利计划 • 雇员股票拥有
朱迪·戈德堡
Judy is an Executive Director in EY’s Assurance Professional Practice and has been the National Director of the EBP practice since 2007. 她在安永工作超过28年. She resides in Houston, Texas and has specialized in employee benefit plan audits since 1993. She is the current Chair of the AI188bet亚洲真人体育下载网址’s 员工福利计划 Expert Panel and serves on various AI188bet亚洲真人体育下载网址 EBP task forces, 包括美国注册188bet亚洲真人体育下载审计指南修订工作组和审计风险预警工作组. 朱迪获得了德克萨斯大学奥斯汀分校的工商管理硕士学位. 她是一名188bet亚洲真人体育下载网址和注册员工福利专家.
黛比史密斯
Debbie是均富律师事务所(Grant Thornton LLP)全国专业标准组的合伙人, 专门从事员工福利计划保障. She has over 20 years of experience in auditing benefit plans and has practiced exclusively in this area for the past 13 years. Her knowledge base and years of experience allow her to effectively and efficiently oversee the execution of an audit while providing meaningful recommendations upon completion of the work. 她是均富律师事务所在员工福利计划方面知识最渊博的专家之一, and is actively involved with national office initiatives in the area of employee benefit plans, 包括内部培训项目的开发和教学. 她为公司提供员工福利计划审计方面的技术资源, 会计和报告问题, and is the Firm’s designated audit 合作伙伴 who has firm-wide responsibility for the quality of the Firm’s employee benefit plan audit practice. Debbie recently became a member of the executive committee of the AI188bet亚洲真人体育下载网址’s Employee Benefit Plan Audit Quality Center. 在此之前,她在美国注册188bet亚洲真人体育下载的员工福利计划专家小组工作了三年. 作为她领导员工福利计划领域的一部分, Debbie also represents Grant Thornton LLP through her active involvement in various AI188bet亚洲真人体育下载网址 committees and task forces, 包括美国注册188bet亚洲真人体育下载的审计指南修订工作组, Audit Guide Overhaul Task Force (an extensive multi-year project to re-write the AI188bet亚洲真人体育下载网址’s 员工福利计划 Audit and Accounting Guide), Audit Risk Alert Task Force and Technical Standards Subcommittee of the Professional Ethics Committee. She continues to be actively involved in numerous sub-committees of the Audit Quality Center and Expert Panel, including those responsible for addressing employee benefit plan issues related to Alternative Investments, SOP 94-4-1, FAS 157, 范围有限的审计, 保密协议, 和保险合同. 黛比还经常在有关员工福利计划的行业会议上发表演讲. She is a member of the steering committee for the December 2007 AI188bet亚洲真人体育下载网址 员工福利计划 Accounting, 审计和法规更新会议, and is the co-chairman of the AI188bet亚洲真人体育下载网址’s National Conference on 员工福利计划 in May 2008. 黛比是芝加哥西郊的本地人. 不工作时, 黛比喜欢与丈夫和四个年幼的儿子共度时光, 并参与她儿子们参与的众多活动.
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