Examine recent accounting and auditing standards which impact employee benefit plan audits as well as overall hot topics, common pitfalls and best practices.  Discuss relevant tools and resources you can use for assistance in identifying and applying recent guidance. 

Speaker:
Marcus Aron, CPA, CGMA, Acting Chief, Division of Accounting Services | U.S. Department of Labor

Delve into recent accounting and auditing standards which impact employee benefit plan audits as well as overall hot topics, common pitfalls and best practices. Discuss relevant tools and resources you can use to assist in identifying and applying recent guidance. 

Speakers:
Corey Kohnle, MSA, CPA, Director, Employee Benefit Plan Audit Innovation | Grant Thornton Advisors LLP
Austin Zarbuck, CPA, Director, Employee Benefit Plan Audit Innovation | Grant Thornton Advisors LLP

Examine policy developments from Washington, D.C. affecting private sector retirement plans. Analyze pending and enacted legislation, regulatory developments, and potential future issues on the horizon, along with the effect recent litigation has had on policy. 

Speaker:
Andrew Banducci, Senior Vice President, Retirement and Compensation Policy | The ERISA Industry Committee

Explore the current hot topics impacting Employee Stock Ownership Plans (ESOPs), with a focus on emerging regulatory developments, common compliance pitfalls, risk management, and evolving transaction and valuation issues. Gain practical insights into recent IRS and DOL enforcement trends and explore real‑world challenges facing ESOP sponsors, fiduciaries, and service providers.  

Speaker:
Christy Fillingame, CPA, Senior Manager, Compensation and Benefits | RSM US LLP

Learn a practical, risk-focused approach to designing and executing effective journal entry testing procedures tailored to employee benefit plans. Explore how to identify relevant journal entry populations, incorporate fraud risk considerations, and evaluate results in the context of common plan structures. 

Speaker:
Austin Zarbuck, CPA, Director, Employee Benefit Plan Audit Innovation | Grant Thornton Advisors LLP

Examine the process to prepare a System and Organization Controls (SOC) report, from how the service auditor evaluates deviations to avoiding common pitfalls for the user auditor. Discuss complementary user entity controls, when it’s appropriate to rely on the SOC report, and how to document the auditor’s evaluation to support any impact on the risk assessment. 

Speakers:
Lara Stanton, CPA, Principal | Sikich
Amber Williams, CPA, Audit Principal | Sikich

Bring your burning questions to ask our panel of experts from a variety of Employee Benefit Plan specialty areas during this lively end to our day of learning. 

Moderator:
Rachel Bowman, CPA, Director | Forvis Mazars LLP

Panelists:
Marcus Aron, CPA, CGMA, Acting Chief, Division of Accounting Services | U.S. Department of Labor
Andrew Banducci, Senior Vice President, Retirement and Compensation Policy | The ERISA Industry Committee
Jason Eddy, CPA, Partner, Audit Practice Leader, Employee Benefit Plan Audit Innovation | Grant Thornton Advisors LLP
Adam Greetis, JD, Partner | Seyfarth and Shaw LLP
Robert Rietz, FCA, EA, MSEA, MAAA, President and Chief Actuary | Firethorn Actuarial Consulting LLC