Learn about what’s going on at the Department of Labor that will impact your benefit plan audits this year. Find out what good work looks like and how to avoid the pitfalls that most often plague benefit plan audits.

Alison J. Cohen, J.D., APA, APR
Ferenczy Benefits Law Center LLP , Atlanta, GA

The one constant in the retirement industry is change. 2026 will be no different.  Review the key updates from the Internal Revenue Service and Department of Labor that are already in effect or are expected to be released later this year.  Hear about the most watched items currently in the courts and the potential implications.

Nathan S. Lummus, CPA
Partner of Audit and Advisory Service / MJCO, LLC, DBA Marshall Jones , Alpharetta, GA

Beth L. Garner, CPA
Frazier & Deeter LLC , Atlanta, GA

Enhance the quality of your employee benefit plan audits by strengthening how you approach risk assessment and internal controls. This session focuses on how to identify and assess risks of material misstatement at both the financial statement and assertion levels, with attention to risks unique to EBPs. You will work through understanding the plan, its environment and its processes so risk assessment drives the entire audit approach. The session emphasizes evaluating internal controls in the areas that most often create exposure, including participant data, eligibility, contributions, allocations and benefit payments. Special focus is given to third-party service organizations and how their activities affect the plan’s control environment and your risk assessment. You will know where risks truly sit and how that impacts audit responses. By the end, you will be able to perform a more focused, well-supported risk assessment that leads to stronger audit judgments and clear documentation.

Melissa C. Herbert, CPA
Partner / Warren Averett, LLC , Atlanta, GA

This session will provide an overview of what you need to know when it comes to health and welfare benefit plans audits from audit requirements to overall audit guidelines of health and welfare audit procedures.

Jeffery J. Seay, CPA, CIT
Managing Partner / Seay & Weissinger, LLC -- , Atlanta, GA

Anne E. Morris, CPA
Windham Brannon, PC , Atlanta, GA

Candace A. Jackson, CPA
Moore Colson CPAs and Advisors , Atlanta, AL

Melissa C. Herbert, CPA
Partner / Warren Averett, LLC , Atlanta, GA

This fast-paced, interactive session tackles the most pressing issues in employee benefit plan audits. This lightning round will cover audience-driven questions and dive into key developments shaping the audit landscape, including the role of AI in audit processes and emerging best practices, updates on Quality Management Standards and their impact on audit quality, and commonly noted issues in EBP audits and practical fixes to avoid them.
Learn more about how SECURE 2.0 provisions are influencing plan audits and compliance requirements. Whether you’re looking for quick answers, practical tips or insights into future trends, this session will deliver actionable takeaways to strengthen your audit approach.

Randy M. Dummer, CPA
Henderson, Hutcherson & McCullough , Chattanooga, TN

This session will cover the areas of emphasis that peer reviewers are looking at in your EBP audits, as well as provide real world examples of items noted on recent peer reviews.