Limited Period Access to myCPE Prime Unlimited CPE Access starting at $199. Subscribe Now

Adding Value through Plan Governance: Essential Documents

  • Accountant
  • CRMA
  • CFE
  • CGAP
  • CGFM
  • CIA
  • CMA
  • CPA (US)
  • CVA
  • HRCI
  • IAP
  • QIAL
  • SHRM

Published: August, 2022

You need to register for the webinar to watch the video.

Click Here to Register

Before starting this self study program, please go through the instructional document.

  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description


  • Fiduciary file - The basics
    6 mins
  • Fiduciary file - Financial
    16 mins
  • Fiduciary file - Oversight
    25 mins
  • Fiduciary file - Operational
    46 mins
  • Improvement observations
    50 mins

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.

Recommended For

  • This CPE course is recommended for CPAs, CIAs, Internal as well as external auditors involved in audit of retirement plans.

Who Should Attend?

  • Accountant
  • Accounting and audit managers/practitioners
  • Accounting Firm
  • Auditors
  • Certified Management Accountant (CMA)
  • Certified Public Accountant (CPA)
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Staff of Accounting Firm
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 1 General Credit of Auditing for Accountant/Bookkeeper/Tax Professionals
  • 1 CPE Credit of Internal Auditing for Certified Internal Auditors (CIA)
  • 1 CPE Credit of Auditing for Certified Management Accountants (CMA)
  • 1 CPE Credit of Auditing for Certified Public Accountants (CPA-US)
  • 1 CPE Credit of Auditing for Internal Audit Practitioner (IAP)
  • 1 CPE Credit of Auditing for Qualification in Internal Audit Leadership (QIAL)
  • 1 CPE Credit of Auditing for Certification in Risk Management Assurance (CRMA)
  • 1 CPD Credit of Auditing for Certified Financial Forensics (CFF)
  • 1 CPE Credit of Auditing for Certified Fraud Examiner (CFE)
  • 1 CPE Credit of Auditing for Certified Government Auditing Professional (CGAP)
  • 1 CPE Credit of Auditing for Certified Government Financial Manager (CGFM)
  • 1 CPE Credit of Auditing for Certified Valuation Analyst (CVA)
  • 1 CPE Credit of Auditing for Certified Business Appraiser/Master Certified Business Appraiser (CBA/MCBA)
  • 1 RCH Credit of HR (General) for Human Resource Certification Institute (HRCI) (Approval No. 603870)
  • 1 PDC Credit of Critical Evaluation for SHRM Professionals (Approval No. 22-QC2YS)

Additional details

  • Course Level :
  • Credits :
  • Instructional Method :
    QAS Self Study
  • Pre-requisites :
  • Advance Preparation :


MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:


About Presenter

Kathleen Dulko, CPA (US), CPFA

President, Ashford Investment Advisors

Kathleen Dulko started her financial services career as a CPA focusing on retirement plan, health care, and government audits. In 2010, she earned the position of Corporate Controller for a tax-supported healthcare system, where she was a member of the Retirement Plan and Investment Committees, overseeing more than $1 billion in assets. Ms. Dulko joined Ashford Investment Advisors in 2017 where she serves as a 3(38) Investment Manager to her retirement plan clients. Connect on LinkedIn for regular updates on Plan Governance!

About Company

Ashford Investment Advisors

Ashford Investment Advisors is a Registered Investment Advisor (RIA) based in Daytona Beach, Florida. We are proud to offer our services as a 3(38) Investment Manager. Our unique service model combines the plan governance components of a named fiduciary with the risk transfer benefit of a 3(38) Investment Manager. Visit our website at to sign up for our monthly newsletter and learn more about PlanAssure, our exclusive 12-point plan governance process.


FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete live webinar and respond to all polling questions asked during the webinar. Credits would be issued on 50 minute credit hour basis.
  • Polling feature Not supported: If you are logging in through browser or web portal in the browser ( it doesn’t support the polling feature. Please be advised the current polling feature can only be supported via Zoom desktop and mobile app. You can check the same here :
  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
  • If you still face the polling problem please don’t panic and provide your response in the chat and we shall consider the same for processing for credits. You can download Zoom by clicking on the mentioned link :
  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • myCPE Courses are taken by : CPA | CMA | CFE | CIA | CPA(Yellow Book)| CFP | CFA | CPA (Govt.) | EA | CRTP | MRTP | ORTP | ABV | CITP | CVA | PFS | CFF and others.

We use cookies to make your experience on this website better