4203  |  On Demand  |  Advanced  |  Self-Study

Advanced Health and Welfare Plans Audit Certificate Exam and Learning Program

Friday, May 1, 2020 - Friday, April 30, 2021

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Advanced Auditing for Employee Benefit Plans contains mock audit case studies and advanced learning exercises related to planning, performing, and evaluating defined contribution, defined benefit, and health and welfare plan audits. Once you complete the learning, you will need to take the Advanced Health and Welfare Plans Audit Certificate Exam to earn the certificate's digital badge.

The Advanced Health and Welfare Plans Audit Certificate exam tests your ability to plan, perform and evaluate health and welfare plans, in accordance with AICPA standards and DOL rules and regulations. This exam is offered in a timed online format and consists of 75 multiple choice questions. In order to successfully pass the examination, you must be able to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for health and welfare plan audits.


Formulate key concepts and skills to build upon a solid audit foundation specifically related to employee benefit plans, including defined contribution retirement plans (DC plans), defined benefit pension plans (DB plans), and health and welfare plans (H&W plans.) Evaluate advanced plan-specific audit circumstances. Interpret advanced EBP audit concepts through a mock plan-specific audit. Interpret regulatory requirements and professional standards related to engagement acceptance, planning, and quality control for employee benefit plan audits. Assess the control environment of employee benefit plans, including the portion of the control environment at a service organization, through analytics, inquiry, and observation. Assess presentation and disclosure requirements in accordance with GAAP for employee benefit plans.


Designed For

Auditors from small to large firms interested in enhancing their intermediate to advanced competencies in employee benefit plan auditing


Planning and General Procedures Internal Control Net Assets Available for Benefits Changes in Net Assets Available for Benefits Benefit Obligations and Changes in Benefit Obligations Plan Tax Status Financial Statement Presentation, Disclosure & Regulatory Reporting Audit Reports & Concluding the Audit

Your Price: $579.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.

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Melissa G. Critcher

Melissa Critcher, CPA
background in accounting includes more than 19 years of experience in public accounting specializing in auditing defined contribution and defined benefit employee benefit plans as well as manufacturing, distribution and professional service organizations. Her public accounting experience includes a position as a senior audit manager with Greer & Walker, LLP in Charlotte, North Carolina, a manager at a regional firm in Raleigh, North Carolina prior to re-locating to Charlotte. Melissa also worked with a local firm in Winston-Salem. During her career, Melissa has been responsible for managing the employee benefit plan niche, marketing and business development and conducting in-house training seminars. Currently, she has her own practice located in the Charlotte, NC area where she concentrates her work on employee benefit plan audits and consulting.

Melissa has been recognized as an outstanding discussion leader for both the AICPA and the NCACPA. In addition to teaching courses for the associations, Melissa has also authored several publications for the AICPA and the NCACPA. Melissa is a 2012-13 recipient of the AICPA Outstanding Instructor Award.

Julie Verrekia

Julie Verrekia is the Firm’s Quality Control Director overseeing the firm’s quality control, peer reviews, and technical compliance.

Julie has over 20 years of experience in accounting and auditing specializing in employee benefit plans. Julie is a former Managing Director of the employee benefit plan practice in the Philadelphia office of PricewaterhouseCoopers LLP. Her responsibilities included serving Fortune 500 clients as well as major financial services firms.

She also was responsible for employee benefit plan quality issues for the southeast region of PwC and was a key member of a team of national office employee benefit plan specialists who oversaw the development of practice aids and training for the entire firm. Julie also has experience with SAS 70 engagements and audits of registered investment companies and similar investment funds.

She assists the AICPA in writing employee benefit plan publications including the Audit and Accounting Guide for Employee Benefit.

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