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Adding Value through Plan Governance: Essential Documents

  • CIA
  • CMA
  • CPA (US)
  • IAP
  • QIAL
Plan Governance Essential Documents CPE Course

1 Credit


Subject Area


Webinar Qualifies For

1 CPE credit of Auditing for all CPAs

1 CPE credit for Certified Management Accountants (CMA)

1 CPE credit for Certified Internal Auditors (CIA)

1 CPE credit for Internal Audit Practitioner (IAP)

1 CPE credit for Qualification in Internal Audit Leadership (QIAL)

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

Course Description

Employee Retirement Income Security Act (ERISA) guidelines generally require plans with 100 or more participants at the beginning of the plan year to have an audit of the plan’s financial statements. The IRS requires all plans that must be audited to attach those financial statements to its Form 5500 tax filing.

The The number one reason for lawsuits against employer-sponsored retirement plans is breach of fiduciary responsibility.

Among the first things you will request are plan-related documents. As a best practice, these documents should be easily accessible, organized, and current.

Plan auditors are in a perfect position to detect gaps in plan oversight; however, most audit procedures don’t include simple steps that would identify those breaches.

In this online CPE course, participants will take away a fresh perspective on how they can add value to retirement plan audits by learning about the essential documents of plan governance and retention best practices. How essential documents can be incorporated into audit procedures and the recommendations they should be making to clients. By focusing on plan governance, auditors can make performance improvement observations that will help plan sponsors understand the prudent process they are required to follow and improve the quality of the retirement plan they offer employees.

In this Retirement plan governance best practices CPE/CE webinar following key topics are covered:

  • What is a fiduciary file?
  • Financial documents of fiduciary file
  • Operational documents of fiduciary file
  • How fiduciary file can be used for audit procedures
  • Detailed Instructions about form 5500

This online CPE course provides a more detailed review of the essential documents for retirement plans and how to incorporate them into audit procedures.

Click for online CPE webinars on Accounting & Auditing

Learning Objectives

  • To list the essential documents of retirement plan administration.
  • To evaluate how to incorporate the essential documents into audit procedures.
  • To describe key improvement observations related to essential documents.

Who Should Attend?

  • Auditors
  • Certified Management Accountant
  • Certified Public Accountant
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Young CPA


    [average] => 4.4500
    [no_of_record] => 40








The course was taught clearly, but most of it felt like it was read off of a script so that made it difficult to follow.