Continuing Professional Education · Self-Study
Employee Benefit Plan Audits
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 8 CPE credits
- Lessons
- 8 lessons
- Field of study
- Auditing
- Pass requirement
- 70% to pass
Lessons
0 of 8 completed- The ERISA framework & audit typesNot started~87 min
- Planning, materiality & risk assessment for plansNot started~88 min
- Contributions & participant data testingNot started~87 min
- Plan investments & fair value measurementNot started~87 min
- Benefit payments & distributionsNot started~88 min
- Notes receivable & other plan assetsNot started~87 min
- Using SOC 1 reports in plan auditsNot started~87 min
- Reporting, Form 5500 & DOL filingNot started~87 min
Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.
Course details
Program information
- Delivery method
- QAS Self-Study
- Program level
- Intermediate — Intermediate-level: the course assumes foundational audit knowledge and builds the employee benefit plan audit toolkit — ERISA framework, planning and risk assessment, contribution and participant-data testing, fair value measurement, benefit payments, notes receivable, SOC 1 reports, and Form 5500 reporting.
- Prerequisites
- Foundational audit knowledge.
- Advance preparation
- None
- Final exam
- 70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
- Content last reviewed
- 2026-09-22
- Accessibility
- Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally tested.
- Refund policy
- Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued, the enrollment is non-refundable.
- Complaint resolution
- Draft — pending attorney and CPA review. Email support with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail.
CPE credit basis
NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. The ERISA framework & audit types | 9,013 | 20 | 87.1 min · 1.5 credits | 1 credit |
| 2. Planning, materiality & risk assessment for plans | 9,228 | 20 | 88.3 min · 1.5 credits | 1 credit |
| 3. Contributions & participant data testing | 9,040 | 20 | 87.2 min · 1.5 credits | 1 credit |
| 4. Plan investments & fair value measurement | 9,005 | 20 | 87 min · 1.5 credits | 1 credit |
| 5. Benefit payments & distributions | 9,211 | 20 | 88.2 min · 1.5 credits | 1 credit |
| 6. Notes receivable & other plan assets | 9,036 | 20 | 87.2 min · 1.5 credits | 1 credit |
| 7. Using SOC 1 reports in plan audits | 9,009 | 20 | 87 min · 1.5 credits | 1 credit |
| 8. Reporting, Form 5500 & DOL filing | 9,001 | 20 | 87 min · 1.5 credits | 1 credit |
Please read
Educational material only. This course is for continuing professional education and does not constitute legal advice, audit guidance beyond the professional standards, or authoritative interpretation of those standards. Verify all requirements against the current primary authorities: ERISA and DOL regulations, the AICPA Professional Standards (AU-C), and FASB ASC. Standards and regulations change; this course reflects research conducted in September 2026.