Continuing Professional Education · Self-Study
Audits of 401(k) Plans: The DOL-Ready Playbook
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 8 CPE credits
- Lessons
- 8 lessons
- Field of study
- Auditing
- Pass requirement
- 70% to pass
Lessons
0 of 8 completed- The ERISA Landscape — Who Gets Audited and WhyNot started~84 min
- Planning the 401(k) Audit — Risk, Controls, and SOC 1 ReportsNot started~88 min
- Contributions — The Remittance GauntletNot started~86 min
- Eligibility, Compensation, Vesting, and ForfeituresNot started~85 min
- Distributions, Hardships, Loans, and QDROsNot started~85 min
- Investments, Valuation, and Prohibited TransactionsNot started~84 min
- Mergers, Spin-Offs, and TerminationsNot started~84 min
- Form 5500, Findings, and DOL Inspection ReadinessNot started~86 min
Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.
Course details
Program information
- Delivery method
- QAS Self-Study
- Program level
- Intermediate — Intermediate — assumes basic familiarity with employee-benefit-plan audits; builds to DOL-focused audit procedures, prohibited-transaction screening, and Form 5500 reporting.
- Prerequisites
- Basic understanding of auditing defined contribution plans.
- Advance preparation
- None
- Final exam
- 70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
- Content last reviewed
- 2026-09-21
- Accessibility
- Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally audited.
- Refund policy
- Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued the course is considered complete and is no longer refundable, because the CPE credit has been earned. Request by emailing [SUPPORT EMAIL] with your full name, course title, and order or enrollment confirmation details. Approved refunds are returned to the original payment method within 10 business days of approval, with written confirmation. If [SPONSOR ENTITY] discontinues a course before you complete it, you receive an automatic full refund or, at your option, transfer of enrollment to a replacement course. This policy does not limit any rights you may have under applicable consumer-protection law in [STATE].
- Complaint resolution
- Draft — pending attorney and CPA review. Email [SUPPORT EMAIL] with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail. We acknowledge receipt within 2 business days. We investigate and provide a written response within 10 business days of acknowledgment; if more time is needed we will tell you why and give a revised date. Complaints and resolutions are documented and retained for [RETENTION PERIOD]. If you are not satisfied, escalate to [TITLE] at [EMAIL]. Nothing in this policy prevents you from contacting NASBA or your state board of accountancy.
CPE credit basis
NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. The ERISA Landscape — Who Gets Audited and Why | 9,415 | 17 | 83.8 min · 1.5 credits | 1 credit |
| 2. Planning the 401(k) Audit — Risk, Controls, and SOC 1 Reports | 9,829 | 18 | 87.9 min · 1.5 credits | 1 credit |
| 3. Contributions — The Remittance Gauntlet | 9,442 | 18 | 85.8 min · 1.5 credits | 1 credit |
| 4. Eligibility, Compensation, Vesting, and Forfeitures | 9,637 | 17 | 85 min · 1.5 credits | 1 credit |
| 5. Distributions, Hardships, Loans, and QDROs | 9,312 | 18 | 85 min · 1.5 credits | 1 credit |
| 6. Investments, Valuation, and Prohibited Transactions | 9,456 | 17 | 84 min · 1.5 credits | 1 credit |
| 7. Mergers, Spin-Offs, and Terminations | 9,492 | 17 | 84.2 min · 1.5 credits | 1 credit |
| 8. Form 5500, Findings, and DOL Inspection Readiness | 9,456 | 18 | 85.8 min · 1.5 credits | 1 credit |
Please read
Educational material only. This course is for continuing professional education and does not constitute audit, legal, or tax advice. Verify all requirements against the current primary authorities: ERISA, DOL regulations and guidance, IRS guidance (including EPCRS), and current auditing standards. Provisions change; this course reflects research conducted in September 2026.