Form 11-K Audits: Best Practices for Examining Retirement Plan Financials

Complying With AICPA, PCAOB and SEC Rules From Engagement Letter Through Filing

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Wednesday, April 18, 2012

Recorded event now available

or call 1-800-926-7926

This teleconference will prepare advisors to conduct Form 11-K audits of employee benefit plans, offer best practices from experienced professionals, and outline a prudent checklist of the regulations that all plans must meet.


The June 30 deadline rapidly approaches for filing calendar-year Form 11-K audited financials of employee defined contribution or stock purchase plans with the SEC. Planning the next 11-K full-scope audit is vital; you must be confident a plan audit can be submitted on time with all necessary SEC disclosures.

Experiences and best practices from professionals at PCAOB-registered firms can give you that confidence. In addition to making sure you are well versed in the applicable PCAOB, AICPA and SEC standards, you must stay on top of all key items on a prudent 11-K checklist.

Do you always pursue all necessary communications with management, other accountants, etc.? Are management and major issues being reviewed diligently, critical accounting methods and principles implemented timely, and necessary modifications made to engagement letters and management representations?

Listen as our panel of experienced advisors offers best practices and useful experiences that will contribute to fine tuning your overall approach to administering high-quality Form 11-K audits.



  1. Agency and association standards and rules governing Form 11-K audits
  2. Essential features of 11-K audits
    1. Engagement letter
    2. Preparation of full-scope audit
    3. Communicating independence to audit committee
    4. Completing SAS 61 and SEC-required communications with audit committee
    5. Completing consent
  3. Common pitfalls with 11-K audits to anticipate
  4. Experiences with previous 11-K audits


The panel will explore these and other significant aspects of 11-K audits:

  • Applicable rules and accounting standards, and wording of audit interpretations.
  • Auditor independence issues and prohibited services.
  • Pre-approval policies and fee disclosures.
  • Examining accounting policies and recent changes.

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Michael Kaplan
Michael Kaplan
Senior Manager, Pension Services Group
Eisner Amper

He has 16 years of public accounting experience and specializes in employee benefit plan audits. More specifically, he...  |  Read More

Donna Nevolo
Donna Nevolo
Manager, Employee Benefit Plans Services Group

She has more than 10 years of public accounting experience and works extensively on retirement plan audits, among other...  |  Read More

Brad Wall
Brad Wall

Audit Partner
Mohler, Nixon & Williams

He has more than 10 years of experience in employee benefit plan audits, having managed more than 700 of them for...  |  Read More

Bertha Minnihan
Bertha Minnihan

Moss Adams

She chairs the firm’s Employee Benefit Plan Group and has extensive experience directing all phases of benefit...  |  Read More

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