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Concurrent Session Online

EBP2152. SAS 136 Update

What you need to know NOW about SAS No. 136, Forming an Opinion and Reporting on Employee Benefit Plans Subject to ERISA. This session will help you gain an understanding of SAS No. 136 and will discuss what you can do now to get ready for the new performance requirements, including engagement acceptance considerations, discussion about the risk assessment and response relating to relevant plan provisions and reportable findings, and required procedures relating to the ERISA section 103(a)(3)(C) audit.

Learning Objectives:

  • Summarize what you need to know now about SAS No. 136
  • Identify the new performance requirements
  • Review what the new reports will look like
Date/Time
May 5
1:00 PM–2:15 PM
CPE Credits
1.5
NASBA Field of Study
Accounting
Auditing
Level
Intermediate
Prerequisites
3- 5 Years in the Profession
Advanced Preparation
None
Session Tags
Knowledge for the Audit Professional