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Accounting and Auditing Institute for Employee Benefit Plans

June 24 - 26, 2024
Caesars Palace Las Vegas Hotel & Casino |
Las Vegas, NV

Sessions Include:

9:00 AM - 10:15 AM

DOL Update

A representative of the United States Department of Labor (DOL) has been invited to address agency topics, including:

  • Regulatory agenda
  • Enforcement activities and priorities
  • Recent proposed and enacted guidance
  • Filing and reporting updates.

Available Virtually

10:30 AM - 11:45 AM

Audits of the Future

In an ever-changing environment, it is crucial to keep abreast of the forces that are at play, impacting the profession. A panel of professionals will lead a discussion addressing:

  • What audit teams will look like
  • How to find talent
  • Competition in the workforce
  • The role of technology in creating (audit) efficiencies
  • Potential pitfalls.

Available Virtually

1:15 PM - 2:30 PM

Dueling Auditors

In a series of short debates, this session will provide varying considerations and perspectives on the following:

  • Withdrawal liability receivables
  • Vacation benefits
  • Use of Service Organization Controls (SOC) Reports—Sampling
  • Documenting/testing IT systems and cybersecurity
  • Investment testing
  • Claims testing.

Available Virtually

2:45 PM - 4:00 PM

Payroll Auditing

Since contributions are the life of any fund, payroll auditing and accounting for contributions are critical. This session will focus on:

  • How to audit and be in compliance
  • Contributions
  • Audit file documentation
  • Accounting for receivables
  • Overpayments
  • Participant data ramifications.

Available Virtually

7:30 AM - 8:45 AM

Best Practices in Audit Quality

This session has been designed to review the Department of Labor’s recent Quality Report, address the findings and review how to best address deficiencies.

Available Virtually

9:00 AM - 10:15 AM

Unique Audit Areas for Health and Welfare Plans

Auditing welfare claims is complex. This session will review key elements such as:

  • Latest health plan schemes—planning and risk assessment
  • Analytics—traditional vs. data mining
  • Claims testing
  • Mental Health Parity and Addiction Equity Act (MHPAEA)
  • Best practices.

Available Virtually

10:30 AM - 11:45 AM

What Actuarial Reports Mean to Auditors: Working With Actuaries

It is imperative to understand actuarial reports, and this session has been designed to provide an understanding of actuarial reports and what to do with the information received. In addition, it will highlight what actuaries do with participant data and how it affects the numbers in their reports. Topics include:

  • Timing and coordination of effort between actuary and auditor
  • Why it is important the actuary obtain good participant data
  • How auditors can efficiently use the information in the actuary report.

Available Virtually

10:30 AM - 11:45 AM

Fund Office Accountants—How to Make Your Audit Easier

This session will provide an overview of the key areas that will aid in preparing for an audit, including:

  • Understanding employee benefit plan statements
  • Preparing better financial statements
  • Responding to auditors’ requests
  • Working with other departments
  • – What you need to look for – Answering inquiries – Coordinating information and responses
  • Cost perspectives
  • Common findings.

Available Virtually

1:15 PM - 2:30 PM

Better Communication Makes for a Better Audit

Communication is key, and this session will highlight the best practices in the following:

  • Trustee communications
  • Fund office communications
  • Why timing and completeness are important for auditor requests
  • Delivering constructive feedback.

Available Virtually

2:45 PM - 4:00 PM

Roundtable Discussion for Those Who Work With Small to Medium Firms/Fund Offices

This session will allow for a self-directed discussion on the unique accounting and auditing challenges and opportunities of working in small- to medium-sized organizations.

Available Virtually

2:45 PM - 4:00 PM

Roundtable Discussion for Those Who Work With Medium to Large Firms/Fund Offices

This session will allow for a self-directed discussion on the unique accounting and auditing challenges and opportunities of working in small- to medium-sized organizations.

Available Virtually

7:30 AM - 8:45 AM

Cybersecurity— Where Are You Looking and What Are You Seeing?

Cybersecurity is not just an IT-related issue—It impacts every organization and needs to be addressed strategically. This session will explore:

  • Findings and considerations
  • – Action items from findings
  • Internal controls
  • Department of Labor (DOL) best practices
  • Cyber insurance
  • Service Organization Controls (SOC) for cybersecurity.

Available Virtually

9:00 AM - 10:15 AM

Guided Open Forum

This session will feature a panel of professionals who will address topics submitted by the audience throughout the conference, plus a few additional topics of significance. It’s an opportunity to share stories and ideas as well as learn of successes and failures.

Available Virtually

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2024 Brochure