This course will be an overview of:

• The operation, administration, reporting, and auditing of defined benefit plans
• The key components of net assets available for benefits, changes in net assets available for benefits, accumulated plan benefits, and changes in accumulated plan benefits
• The financial disclosures relevant to a defined benefit plan
• The effect of specific events on the accounting, reporting, and auditing of a defined benefit plan
• The audit considerations of a defined benefit plan
• Tax status of a defined benefit plan