Concurrent Session Onsite and Online
EBP2459. Common Errors in the Classification and Disclosure of Investments
This session provides an overview of reporting commonly held investments in qualified plans, including consideration of unique characteristics and requirements for classification of non-publicly traded investments.
Learning Objectives:
- Identify the key characteristics of classifying investments commonly held in plans, including insurance products, FBRICs, collective trust funds, pooled separate accounts, mutual funds, and self-directed brokerage accounts.
- Assess common financial reporting errors made by plan sponsors and administrators in reporting plan investments.
Date/Time
–
CPE Credits
1.5
NASBA Field of Study
Auditing (25); Accounting (25)
Level
Advanced
Prerequisites
4-5+ years in the profession
Advanced Preparation
None
