The End of the Limited Scope 401K Plan Audit

  • Tuesday, May 17, 2022
  • 4:30 PM - 6:00 PM
  • The Sutter Club, 1220 9th Street Sacramento, CA 95814


Registration is closed

Please join us for our next Chapter Meeting - 

The End of the Limited Scope
401(k) Plan Audit


Crystal Coleman, CPA, CEBS CliftonLarsonAllen LLP

Mark your calendars -
Tuesday, May 17th  |  4:30 pm - 6 pm The Sutter Club


As Statement on Auditing Standards (SAS) No.136 takes effect, you might be wondering how the new standard will change the audit of employee benefit plans. We will discuss the changes to EBP audits starting with 2021 year-ends. Crystal Coleman will provide background on what prompted this change and what to expect as we replace the limited scope audit with the ERISA Section 103(a)(3)(C) audit. Crystal will also answer questions, address concerns, and discuss key topics, such as:

  • Changes in the Audit Report for ERISA Section 103(a)(3)(C) Audits
  • Changes to Communications to Those Charged with Governance
  • Additional Procedures Unique to ERISA Section 103(a)(3)(C) Audits
  • Common Audit Findings
  • How to Get the Most Value From the Annual Audit Process


Crystal Coleman, CPA, CEBS Principal, Employee Benefit Plans   CliftonLarsonAllen LLP

Crystal has practiced public accounting since 2002 and worked exclusively in the employee benefit plan area since 2008. She provides assurance services for a variety of benefit plans including defined contribution plans, defined benefit plans, employee stock ownership plans, and health and welfare plans. She signs 100+ plan audits annually and is also well-versed in the preparation and filing of the Form 5500.

Crystal previously co-authored Knowledge Based Audits of Employee Benefit Plans for CCH Publishing and is a frequent author of articles on various benefit plan topics. Crystal is a seasoned presenter at industry conferences including the AICPA National Conference on Employee Benefit Plans, the Western Benefits Conference and the International Society of Certified Employee Benefit Plan Specialists Annual Symposium.


  • 4:30 - 5:00 Registration/Reception
  • 5:00 - 6:00 Meeting
  • Reception following

1 CE or 1 Hours each for:

  • California CPAs
  • ASPPA certifications
  • NIPA certifications
  • Certified Financial Planners, CFP
  • JBEA
  • MCLE for California attorneys
  • Enrolled Retirement Plan Agents and Enrolled Agents, ERPA


  • Have some food and beverages on us
  • Special meeting for members

Sacramento Chapter Members:  Free
Non-Member:  $40

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Special thanks to our generous Chapter Sponsors!


Western Pension & Benefits Council Sacramento Chapter

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