员工福利计划审核

 

专门的员工福利实践

DOL进行了一项研究 examining audits of employee benefit plan financial statements for the 2020 filing year for Form 5500, Annual Return/Report of Employee Benefit Plans. 的 DOL’s EBSA found serious problems with 30% of employee benefit plan audits 有一个或多个主要缺陷的. This represents a decline from the 39% major deficiency rate reported in the previous study conducted in 2015.

的 statistics show that the size of an independent accounting firm’s employee benefit plan practice correlates with the audit quality. 研究表明, deficiencies with audits were less common with firms auditing more than 100 plans per year. LBMC audits approximately 400 employee benefit plans annually.

按需网络研讨会

员工福利计划审核概述

如果你的公司有401(k)计划, 403(b), or similar retirement plan with more than 120 active participants, you will need an 员工福利计划审核. One of the most important decisions a plan administrator makes as part of their fiduciary duties is selecting a qualified, 独立审计公司. So when making this decision, what really matters? 观看这个视频学习:

点播网络研讨会时间:06:08
记录(10/7/2021)

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退休计划财务报表

Retirement plan financial statements contain a wealth of information about the financial health of your plan and understanding them is an important fiduciary responsibility. 本课程将协助受托人:

  • Understanding the basic structure of retirement plan financial statements
  • Learning what is required to be included in retirement plan financial statements
  • Understanding management’s various responsibilities for the financial statements

点播网络研讨会时长:53:46
记录(7/21/2022)

演讲者:

Mark 布莱克本,注册会计师 -股东、审计
珍妮·梅里特,注册会计师 – Senior Manager, 员工福利计划审核

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Preparing for Your First 员工福利计划审核

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Our Areas of 员工福利计划审核 Specialization

固定供款计划

  • 401 (k)计划
  • SEC表格11-K文件
  • 403 (b)的计划
  • 利润分享计划

固定收益计划

  • 401 (k)计划
  • SEC表格11-K文件
  • 403 (b)的计划
  • 利润分享计划

健康和福利计划

员工持股计划(ESOP)

表格5500准备

选择计划审核员

评估审核员时, look for an experienced firm look for one that has audited more than 300 plans per year, 是否对审核组进行持续培训, has a keen understanding of the latest technical and financial requirements, 并且是 AICPA 员工福利计划审核 Quality Center

Three Factors to Consider When Choosing a Benefit Plan 审计or

1. 福利计划审核员执照

Federal law requires an employee benefit plan auditor to be licensed or certified as a public accountant by a 状态 regulatory authority. 除了, the auditor must be independent and not have any financial interests in the plan or the plan sponsor.

2. 经验与培训

Employee benefit plan audits are quite different from corporate audits. One of the most common reasons for deficient accountants’ reports is the failure of the auditor to perform tests in areas unique to benefit plans. 的 more training and experience an auditor has with employee benefit plan audits, the more familiar the auditor will be with specialized benefit plan auditing standards. Some key questions to ask when considering an auditor are: How many employee benefit plan audits do they perform each year? Does the audit firm have a dedicated team that focuses on employee benefit plan audits?  Is there specialized employee benefit plan audit training?

3. 协会会员

Is the audit firm a member of the American Institute of Certified Public Accountants (AICPA) and the 员工福利计划审核 Quality Center (EBPAQC)? 的 EBPAQC is a voluntary membership center to help firms meet the challenges of performing audits of employee benefit plans. Being a member requires the firm to be in compliance with rigorous standards and practices specific to plan audits. 除了, the AICPA and EBPAQC requires its members to have their audit practice reviewed by internal and external qualified auditors. 访问EBPAQC网站 以了解更多的要求.

Employee benefit plan audits have increasingly become the subject of examination by the DOL and IRS.  An adverse examination from the DOL or the IRS related to an incomplete, 不充分的, or untimely annual report may result in penalties being assessed against the plan administrator, so it is imperative to select a qualified employee benefit plan auditor. 查看会员事务所的完整列表.

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布伦特伍德,田纳西州37027

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P.O. 1869箱
布伦特伍德,田纳西州37024-1869

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查塔努加,TN:
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查塔努加,田纳西州37450
423-756-6585

诺克斯维尔,TN:
湖滨中心路2095号
诺克斯维尔,田纳西州37922
865-691-9000

肯塔基州路易斯维尔市的:
西大街325号,1600室
路易斯维尔,肯塔基州40202
502-585-1600

夏洛特,NC:
阿科公司大道3700号,175室
夏洛特,北卡罗来纳州28273
704-846-6750

 


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