Agenda

8:30 AM – 8:35 AM  
Welcome & Announcements 

8:35 AM – 10:05 AM
DOL Update
How will regulatory developments impact this season’s benefit plan audits? Join our keynote where we discuss DOL changes, challenges and expert insights on the audit side of employee benefit plans.
Marcus Aron – Acting Chief Accountant, OCA/EBSA, U.S. Department of Labor
Credit: 1.8 AA

10:15 AM – 11:05 AM
Understanding Risk: Planning & Assessment
Do your employee benefit plan audit procedures account for the appropriate areas of risk? Develop a reliable risk assessment that encompasses recent and upcoming changes in compliance for 2026, including necessary internal controls, common documentation deficiencies and more.
Erin Breit, CPA – Audit Principal, ERISA Services Practice, BDO USA, Denver, CO
Karolyn Ladas, CPA – Audit Principal, ERISA Services Practice, BDO USA, Grand Rapids
Credit: 1.0 AA

11:15 AM – 12:05 PM
Peer Review Update
Examine the peer review process with a focused look at how it applies to Employee Retirement Income Security Act (ERISA) audits. Explore the key areas peer reviewers scrutinize in ERISA engagements and common deficiencies and errors currently being identified. Gain practical insight into reviewer expectations and frequent pitfalls to help strengthen audit quality and peer review outcomes.
Randy Dummer, CPA – Partner, HHM Certified Public Accountants, Cleveland, OH
Credit: 1.0 AA

12:05 PM – 12:50 PM
Break for Lunch

12:50 PM – 1:40 PM
All About Form 5500: Auditor Edition
Still relatively new, SAS 136 introduced significant changes to the auditor’s report, employee benefit plan management responsibilities and governance communication requirements for plans subject to the Employee Retirement Income Security Act (ERISA). Explore illustrative examples to investigate common issues with disclosures, with a special focus on Form 5500 implications and its associated supplementary schedules.
David Thornton, CPA – Senior Manager, Plante Moran, Southfield
Katie Vought, CPA – Senior Manager, Plante Moran, Southfield
Credit: 1.0 AA

1:50 PM – 2:40 PM
Audit Implications of Continued Secure Act 2.0 Provisions
Review key SECURE Act 2.0 provisions affecting retirement plans and how they are implemented by plan sponsors and service providers. Examine common operational pitfalls and governance considerations, while translating SECURE Act 2.0 changes into practical audit implications, including impacts on financial statements and Form 5500 reporting.
Nichole Haviaras, CPA – Principal, UHY, Sterling Heights
Victor Hicks II, CFP, AIF – Wealth Advisor, Managing Director, Perigon Wealth Management
Credit: 1.0 AA

2:50 PM – 3:40 PM
Beyond the Hype: Practical AI for Everyday Audits
Artificial intelligence (AI) is being adopted as a tool that helps auditors with a range of tasks, from audit planning to journal entry testing. Discover the practical applications of AI in audit processes, including building reports and testing.
Andrew Cuello, CFA – Strategic Account Executive, DataSnipper, New York, NY
Credit: 1.0 AA

3:50 PM – 4:50 PM
Ask the EBP Experts Panel
Navigate the complexities of Employee Benefit Plan (EBP) audits with the informed perspectives of our expert panelists. Discover how others are approaching new and ongoing challenges and pose your own questions to the panel.
Marcus Aron – Acting Chief Accountant, OCA/EBSA, U.S. Department of Labor
Justin Masters, CPA – Principal, Assurance and Financial Reporting, Rehmann, Troy
Jayme Moerdyke, CPA – Senior Manager, Plante Moran, Southfield
Moderator: Nicholas Nahat, JD, LL.M. – Senior Attorney, Butzel Long, Troy
Credit: 1.2 AA

4:50 PM
Program Adjournment