Limited-Scope Audits of 401(k) Plans Webcast | 4203269E STARTS AT 6:30 AM PDT

Date :
September 16, 2020 6:30 AM - 2:00 PM
Location :
Facility :
Webcast Rebroadcast
Level of Difficulty :
Member Price :
Nonmember Price :
CPE Credits :
CPE 8.00, AA 8.00
Show tabs

Auditing 401(k) Plans focuses on "limited-scope" audits that comprise over 80% of the audits filed with the Department of Labor. Take a hands-on approach to performing these engagements in a manner that complies with all professional requirements.






  • Identify the requirements CPAs should follow when performing an audit of a 401(k) plan.
  • Recognize the authoritative literature applicable to performing an audit of a 401(k) plan.
  • Become familiar with the contents of the authoritative literature.
  • Identify the trends in the profession and recognize the imminent changes to the professional landscape of performing audits of 401(k) plans.

Major Subjects:

  • Requirements to meet when the client selects the 'limited-scope' audit option
  • Testing participant data
  • AICPA Audit and Accounting Guide 'Employee Benefit Plans'
  • AICPA SAS 136 Forming An Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA



Advanced Prep:


None required but reviewing the EBP AA Guide in advance would be helpful.


Misc. Information:

Save with Discount Programs

Join or Renew Today
Level of Difficulty:
Field of Interest:


Designed For:

CPAs that perform limited-scope audits of 401(k) plans.



Howard Stephen Sibelman, CPA

Howard Sibelman, CPA is a discussion leader for the CalCPA and Loscalzo Associates Ltd. Most recently, as the former education director and director of subscriber services for Crowe Horwath International, an international network of 140 accounting firms, Sibelman provided leadership on audit methodology, the CaseWare Crowe Horwath International Audit Template, training initiatives and accounting and auditing technical support to the Crowe Horwath International Subscriber Group. Immediately prior to joining Crowe Horwath International, he was a business assurance partner at Moss Adams, the 11th largest accounting firm in the United States. At Moss Adams, Sibelman was a member of the firm’s International Services Group, IFRS Core Training Group, and quality control coordinator for the Los Angeles office. He has extensive experience in accounting, auditing and consulting to middle-market companies.

An integral part of Sibelman’s background is education. During his 45-plus year career as an auditor, 30-plus years as an audit partner, he was national CPE director for a national CPA firm, an instructor at USC, on the faculty of two of the largest CPA review courses, and has authored and facilitated numerous firm and CPA society education programs. He was also a founding member of the AICPA Employee Benefit Plans Quality Center Executive Committee, and recently served as chairman of the CalCPA state Accounting Principles and Assurance Standards Committee. Sibelman received his bachelor’s degree in economics (major in accounting), cum laude, from Brooklyn College and his master of business taxation from the University of Southern California (USC).


  • Materials - ebook