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Concurrent Session Onsite and Online

EBP2413. Understanding Plan Documents

This session is part of the fundamentals track case study. This session will dive into understanding the plan documents, including identifying relevant plan provisions of the defined contribution case study, which is utilized for all of the fundamental track sessions.

Learning Objectives:

  • Identify the different types of plan document designs and common plan amendments
  • Recognize relevant plan provisions of the case study to consider risk assessment and develop audit procedures
  • Identify a practical example of the AICPA EBPAQC's Plan Document Tool to summarize the relevant plan provisions
Date/Time
CPE Credits
1.0
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
0-2 years in the profession
Advanced Preparation
None
Session Tags
A and A Fundamentals