EBP2253. Financial Reporting and Wrap-Up

This session is part of the fundamental case study and will cover audit completion and financial reporting for a defined contribution plan, focusing on the fundamental track case study, including required communications to management and those charged with governance. This will also include new reporting under SAS 136.

Learning Objectives:

• Identify presentation requirements for defined contribution plans; review financial statements and excerpts of communications to management and those charged with governance relevant to the fundamental case study sessions.
• Recognize audit procedures necessary related to Form 5500, compliance/nondiscrimination testing, and supplementary schedules.