EBP2135. Demystifying Employee Stock Ownership Plans

The objective of this session will be to provide insights into the unique aspects related to auditing privately held employee stock ownership plans (ESOPs). Topics to be covered include an ESOP overview, risk assessment considerations, key ESOP accounts and transactions audit considerations, stock valuation matters, and pointers on interacting with ESOP third party providers.  




As this is an intermediate session, attendees should have a basic understanding of private company employee stock ownership plans.

Learning Objectives:

• Outline ESOP risk assessment considerations
• Identify approaches to auditing ESOP accounts and transactions
• Describe key matters to consider related to the valuation of company stock
• Provide tips on how to effectively interact with third party service providers