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Regulatory, reporting and disclosure requirements surrounding employee benefit plan auditing are growing and changing. Audit deficiencies are more common than firms care to see. The risk of plan failures or fraud is always present for plan sponsors. Learn about the complexities, trending issues and steps you can take to be up to date on regulatory, audit and accounting requirements, perform quality audits and serve your clients with timely and accurate advice.
All CalCPA Education Foundation conferences include free Wi-Fi, continental breakfast, networking lunch and afternoon refreshments.
Wireless Internet access, continental breakfast and plated lunch will be provided at this event and are included in your registration fee.
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Accounting, Auditing and Reporting Update
Stories from the Vault with Ian Dingwall
Jasmine is a Partner at Lindquist LLP, in the San Ramon, California, office. She has over 15 years of specialized experience providing audit and accounting services to employee benefit plans and labor organizations. Her experience includes auditing single-employer and multi-employer plans, including defined contribution plans, defined benefit pension plans, and health and welfare plans.
Jasmine excels at both client engagements and behind-the-scenes projects. She serves as the engagement partner for financial statement audits, reviews and compilations; counsels clients and attends board of trustee meetings to report findings. In addition to working with clients; Jasmine participates in the firm’s Audit and Accounting Committee and provides training to the firm’s professionals on a variety of industry-specific topics.
Her professional memberships include the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, and the International Foundation of Employee Benefit Plans. She earned a Bachelor of Science degree in accounting from Saint Mary’s College of California.
Darlene, a Director in the National Assurance Department, has more than 20 years of experience with national public accounting firms and private accounting. She has extensive knowledge in the audits of employee benefit plans. As a lead technical resource in BDO’s National Employee Benefit Plan Audit Practice, her responsibilities include ERISA audit quality and risk management. The majority of her time is dedicated to technical consultations, development of audit and accounting guidance, resources and training programs for employee benefit plan auditors, industry development communications and quality reviews for BDO’s National Employee Benefit Plan Audit Practice. She instructs national training courses and regularly contributes to BDO’s periodic newsletter, EBP Commentator. Darlene currently serves on the AICPA Employee Benefit Plans Expert Panel and she was an active member on the AICPA Technical Standards Subcommittee of the Professional Ethics Executive Committee.
Her employee benefit plan experience has included all types of defined contribution, defined benefit and health and welfare plans; numerous plans with one sponsor and various service providers; 11-K filings; and master trusts. She advises and assists clients in the area of benefit plan accounting and compliance and has extensive experience in the preparation of financial statements and footnotes for employee benefit plans.
Summer Breen is an assurance senior manager with Armanino. She has over 13 years of experience in public accounting. She is dedicated to audits of employee benefit plans and she has experience in single employer plans with a variety of funding arrangements, including defined benefit pension plans, 401(k) plans, 403(b) plans, and 103-12 investment entities.
Jill Kitchin is an audit director in the San Francisco office of Hood & Strong LLP. She manages and oversees financial statement audits and other projects, ensuring that outstanding client service is provided. With more than fifteen years of public accounting experience, Jill has the technical knowledge and experience to assist clients improve their internal control policies and procedures, as well as assist with accounting-related projects and audits. She is also responsible for leading the internal education for the Firm’s Employee Benefit Plan Group. Her personal approach along with her commitment to quality has made her successful in providing excellent accounting services.
Marilee Lau provides consulting services and teaches various educational programs on accounting and auditing for employee benefit plans. She assists audit firms specializing in employee benefit plans by providing technical support and performing internal reviews of their EBP audit practices. Before retiring in 2009, Marilee was the National Partner in Charge of KPMG’s Employee Benefit Plan Audit Practice.
She is a founding member and a former Chair of the AICPA Employee Benefit Plan Audit Quality Center’s Executive Committee which was established in 2004. Marilee was the 2011-2013 AICPA’s representative to the DOL’s ERISA Advisory Council. She has served on the AICPA’s Employee Benefits Plans Experts Panel and was the chair of the EBP Audit Guide Overhaul Task Force. She assisted the AICPA in writing the ESOP chapter for the EBP Guide as well as the pension chapter for the State and Local Government Guide. She was also a member of AICPA Ethics Subcommittee for employee benefit plans from 2012-2016. Currently Marilee is heading up the task force to write the Multiemployer chapter for the EBP Guide and she is a member of the AICPA Peer Review Sub-Committee for EBP and performs oversight reviews of the Peer Reviews for EBP audits. She has also served on the Accountants Committee for the International Foundation of Employee Benefit Plans.
She is a member of the AICPA, California Society of CPAs, and the International Foundation of Employee Benefit Plans and a frequent speaker for numerous professional conferences and programs. She is a graduate of Santa Clara University with a BS in economics and an MBA in accounting.
Yuli has 15 years of public accounting experience, specializing in employee benefit plan audits for organizations in a broad range of industries. Yuli is currently the Director in Charge of Armanino’s National Benefit Plan Practice. She also assists clients with DOL and IRS inquiries and investigations related to their benefit plans.
Yuli is a California Certified Public Accountant and a member of the California Society of CPAs and the American Institute of Certified Public Accountants. Yuli received her BS in business administration from ISG Paris and her MBA from Keller Graduate School of Business.
Bertha leads the assurance practice for Moss Adams Northern California region. She oversees audit quality, staffing and engagement management and client service. Northern California assurance practice specializes in a variety of industries and service lines with over 300 professionals serving clients.
Bertha has served as the National Practice Leader for the employee benefit plan practice at Moss Adams. She has extensive experience directing all phases of audits for a variety of benefit plans, including 401(k), 403(b), pension, employee stock ownership, health, and welfare benefit plans. She has also worked with a number of 11-K clients. Her ERISA expertise includes the specialized knowledge required for audits, Form 5500s, and related filings. Bertha provides various consulting services related to the ERISA industry nationwide and dedicates her time to staying on top of the DOL requirements while they are still in the proposal and discussion stage.
Furthermore, Bertha has served on the AICPA’s Employee Benefit Plans Expert Panel, and on the AICPA Employee Benefit Plan Audit Quality Center’s Executive Committee, chaired the annual national AICPA and California State Society Benefit Plan conference for several years, and served on the AICPA’s Technical Standards Subcommittee, which assists with the DOL’s review of ERISA audits and auditors.
Tom is a partner at Navolio & Tallman LLP, a boutique CPA firm located in San Francisco, California. Tom is the immediate past chair of the AICPA Peer Review Board and continuing member of the Board’s Oversight Task Force and Peer Review Practice Monitoring Task Force for Employee Benefit Plans as well as the California Peer Review and Accounting Principles and Auditing Standards Committees.
Tom has over 40 years of public accounting experience providing audit and accounting services to investment funds, not-for-profit organizations and foundations, and employee benefit plans and tax and advisory services to businesses and individuals. He also provides peer review and quality control services to other firms at both the firm and engagement level.
Marilyn has had a rich and varied career in the retirement plan industry. Following a 25-year career as a co-owner and principal with Truog-Ryding Company, a third-party administration firm specializing in consulting and administration of employer-sponsored retirement plans, Marilyn sold her interest in the firm and spent the next four years working with Voya Financial Services, one of the country’s largest 401(k) record-keepers. Now an independent consultant, Marilyn works with plan sponsors and their advisors, optimizing plan design, providing service and fee benchmarking, and technical consulting. A teacher by background and education, Marilyn enjoys mentoring employees; she developed a 401(k) School designed to teach plan basics and compliance testing to those learning the pension profession and has been teaching the school since its inception in 1989.
A frequent speaker at retirement plan seminars, Marilyn has served on the Board of Directors for the National Institute of Pension Administrators (NIPA), taught review sessions for the American Society of Pension Practitioners & Actuaries (ASPPA’s) CPC program, and has been a contributing author for “Fundamentals of Retirement Plans”, a textbook that has been used in NIPA’s APA program. Marilyn received the Lifetime Achievement Award from NIPA in 2003. She has been a speaker at the Golden State Republican Women Leader’s Forum, a workshop sponsored by “Working Women” Magazine, has taught for Lorman Education Services, and most recently, has been featured on KNX and KFWB radio’s “Money 101” program hosted by Bob McCormick. Marilyn’s knowledge and experience has been tapped to provide expert witness testimony in retirement plan-related litigation. She is a current board member for the Los Angeles chapter of NIPA. Marilyn holds a Life and Health license and has also earned the Accredited Investment Fiduciary designation.
Meredith J. is among the nation's leading authorities on employee benefits law, ERISA and benefits taxation. With 18 years of pension and ERISA experience, she routinely assists businesses and non-profit organizations in the preparation, implementation, operation and termination of retirement plans such as defined benefit and cash balance pension plans, 401(k) profit-sharing plans and 403(b) plans (plans for public education organizations, governments, religious institutions and non-profit organizations).
Ms. Sesser represents employers in Department of Labor (DOL) and Internal Revenue Service (IRS) controversies, including investigations, audits, and voluntary compliance to prevent or correct plan disqualification and fiduciary breaches (EPCRS, VCP, DFVCP and VFCP). She counsels clients on inadvertent filing errors, resolves inaccuracies, and works vigorously to successfully abate IRS penalties charged to employers with late or negligent filings of Form 5500 (Annual Return/Report of Employee Benefit Plan). In addition, she advises employers on employee benefit claims.
Ms. Sesser provides advice on business structuring and employment relationships, including how to determine and analyze controlled and affiliated groups as well as leased and staff employees, to ensure that a business owner's retirement benefits are not subject to scrutiny by the IRS. She is the "go-to" lawyer for many third-party administrators.
Mark Wirth has over 30 years of experience with audits of employee benefit plans and is currently the West Region leader for the employee benefit plan assurance practice at RSM US LLP. Wirth is involved in developing and presenting training programs both internally for RSM and for the AICPA. He holds a bachelor’s degree in business administration from Western Michigan University. He is also a past board member of the Los Angeles Chapter of the National Institute of Pension Administrators whose role is educating pension professionals. In addition to vast experience with audits of 401k plans, profit sharing plans and defined benefit plans, Wirth has significant experience in auditing ESOPs and companies with ESOPs. He also consults with clients and client service teams on plan accounting issues, plan design issues and resolution of operational defects and compliance violations.