Accounting and Auditing Institute for Employee Benefit Plans

Economic Update

Understanding where the economy is and what might be coming down the road is key to your success in overseeing your pension and health and welfare assets, managing your work and workers, and planning for the future. This session will give you insights on key economic indicators and how they might impact the interest rate environment and investment opportunities around the globe. Topics include:

• The health of the U.S. economy
• The path for inflation
• The labor market
• The Federal Reserve and interest rates
• AI and equity market valuations.

DOL Update

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

• Enforcement priorities
• Projects
• Important issues

Compliance Essentials

This session has been designed to review the essential compliance policies by sharing best practices for maintaining and following them as well as outlining key risk concepts to help reduce exposure and strengthen operations.

Payroll Auditing—Understanding Collections

This session highlights best practices for payroll audit policies and procedures, with an emphasis on coordination between auditors and the fund office. It covers payroll audit approaches ranging from routine reviews to alternate procedures when records are limited, helping strengthen compliance and consistency.

Key Audit Considerations for Health and Welfare Plans

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

• Designing a test of claims
• Unique considerations for HRA claims testing
• Different types of audits in a health and welfare plan
• Rx pricing – Reimbursement arrangements
• SOC-1 reports and user controls.

Real World Insights—A Discussion With the DOL

Join this open, facilitated discussion featuring industry professionals sharing real-world experiences, challenges and lessons learned. Practical examples and candid insights offer applicable takeaways that can be applied directly to daily operations and decision making.

Project Management 2.0

With real-world examples of practical implementation, explore how project management principles are being applied to audits to drive efficiency through stronger planning, budgeting and streamlined workflows. Learn how these structured approaches support staff development by improving accountability, building skills, and creating consistent practices across teams.

Preparing to Lead—Becoming a Leader in the Accounting Profession

This session will help working professionals develop the skills they need to become the next generation of leaders. Insights into the following will be discussed.

• How to interact with the board of trustees and other plan professionals
• How to add value beyond the audit
• Using professional judgement
• Navigating organizational culture
• Working across generations.

State of the Accounting Profession for Principals, Partners and Managers

As an organizational leader, staying informed on the evolving landscape of the profession
is essential. This session will focus on key leadership topics, including:

• Coaching for growth
• Exercising professional judgement
• Shaping organizational culture
• Strategies for attracting and retaining talent
• Working across generations
• Workplace wellness.

How Robust is Your Cybersecurity Program?

With the volume of cyberattacks occurring daily, protecting your assets is a never-ending task. Benchmark your cybersecurity program as you learn about:

• DOL guidance
• Training employers and participants
• Unique issues for pension, health and apprenticeship funds
• Penetration testing.

Addressing Industry Challenges: Sharing Best Practices in the Audit Firm

Close the day with a discussion on industry challenges, wherein a panel of your peerswill share best practices in key areas of the profession, including:

• Audit quality and standards
• Quality management standard
• Large firm vs. small firm
• Competing priorities
• Sampling techniques.

Addressing Industry Challenges: Sharing Best Practices in the Fund Office

Close the day with a discussion on industry challenges, wherein a panel of your peers will share best practices in key areas of the profession, including:

• Internal controls
• Large office vs. small office
• Responsibilities—Administrator vs. auditor
• Competing priorities
• Policies and prodedures.

Working Together: Bridge the Gap

This session will focus on strengthening communication to address common challenges and improve collaboration. Explore best practices for timely and complete information sharing, maintaining open dialogue and developing clear timelines to support smoother audits and outcomes.

Finding and Fighting Fraud in Benefits

Your funds have a lot of money, which makes them a target for fraudsters. Learn about the latest techniques and revisit the more common methods that fraudsters are using to make your fund a victim. Take away an understanding of:

• Types of fraud
• How to find fraud
• Internal controls
• What to do when you find fraud.

Artificial Intelligence in Accounting: Practical Uses and Emerging Trends

Join this overview of how artificial intelligence can be utilized in accounting, with a focus on practical, real-world applications across key processes. The discussion highlights current uses, benefits, risks and emerging trends shaping the profession.

Guided Open Forum

This session will feature a panel of professionals who will address topics submitted by the audience throughout the first two days of the conference, plus a few additional topics of significance.