Explore the risk assessment process in-depth, along with best practices and pitfalls to avoid as we continue to navigate through all of the changes impacting employee benefit plans. Identify best practices for handling specific issues that arise during the audit related to sampling, payroll, compensation, participant loans, hardship distributions, investments and plan mergers/acquisitions. Receive an understanding of the requirements associated with more complex situations, including initial audits, terminating plans, tax compliance and Form 5500. Explore common issues related to the auditor's report, financial statement disclosures, concluding the audit, and other reporting requirements.