Working With Auditors: Stories From Inside the Audit Engagement
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Monday, Dec. 16, 2019 | Noon to 1:30 p.m. EST | CE available and CPE available
- Member: $50 (Discount code required.)
- Nonmember: $100
- Government Regulators: Free
ABOUT THIS WEBINAR
Panelists—including individuals who routinely support audit engagements and actuaries serving as valuation actuaries for their clients—provided background on the standards that guide audit engagements and how those influence the work of auditors and actuaries when supporting an audit engagement. They pulled from Working With Auditors of Pension and OPEB Plans practice note, which provides actuaries with productive insights as they engage in conversations with auditors.
The speakers also discussed some areas that commonly result in a dialogue between actuaries and auditors, including:
- Assessing actuarial assumptions and methods;
- Rollforward techniques;
- Issues unique to OPEB plans; and
- Accounting concepts such as materiality, preferability, and changes in prior period results.
- John T. Stokesbury, MAAA, FSA, FCA, EA
Vice Chairperson, Actuarial Board for Counseling and Discipline
- Stephen N. Eisenstein, MAAA, FSA, FCA, EA
- Stephen S. Breeding, MAAA, FSA, EA
Member, Pension Accounting Resource Group
- Ellen L. Kleinstuber, MAAA, FSA, FCA, FSPA, EA
Member, Pension Risk Transfer Work Group
CONTINUING EDUCATION AND JBEA CPE CREDIT
The American Academy of Actuaries believes in good faith that attendance at this live webinar constitutes an organized activity as defined under the current Qualification Standards for Actuaries Issuing Statements of Actuarial Opinion in the United States, and that attendees may earn up to 1.8 professionalism continuing education (CE) credits.
We also believe in good faith that Enrolled Actuaries may earn 1.8 non-core continuing professionalism education (CPE) under the Joint Board for the Enrollment of Actuaries (JBEA) rules for attending this live webinar. However, the JBEA ultimately determines what constitutes core, non-core, ethics, or non-ethics continuing education and the number of CPE credit hours allocated to same for enrolled actuaries.
NOTE ON JBEA CE CERTIFICATE OF ATTENDANCE
You will not be able to receive a certificate of attendance for listening to any recorded webinars. In order to receive a JBEA CE Certificate of Attendance you must attend the live event, follow the instructions provided during the live event, and request your certificate by completing the online form within 30 days of attending the live event.
To constitute formal CE under the JBEA regulations, there must be three (3) or more people involved in substantive pension services physically present at your webinar location.
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