Applying SAS No. 145 in employee benefit plan audits, Part 2 rebroadcast

Brian founded PriceKubecka in 1995 and has over 25 years of experience serving the needs of closely-held businesses. He is in charge of all assurance related services for the firm including audits, reviews, and compilations. In addition to leading the firm’s 401(k) audit team, Brian challenged the firm to rethink how audits should be performed in the future, resulting in the development of the groundbreaking software, Autire.

Partner and EBP Services Director 2017 – present; Senior Manager 2015 - 2017; Audit Manager 2009-2014 Lead firm’s employee benefit plan audit practice, comprised of approximately 25 associates – partners nationwide. Coordinate the initiation, progress and timely completion of approximately 70 benefit plan audits and related Form 5500 filings, with a focus on 403(b) and defined contribution plans. Ensure audit procedures align with risk assessment and meet DOL/IRS expectations. Research changes in accounting guidance and keep EBP practice abreast of issues. Serve as firm’s main technical resource for benefit plans. Present current employee benefit plan matters at annual client seminars. Communicate deficiencies (plan document errors, operational errors, etc), consequences and recommendations to clients and governing committees. Work with IT and firm leadership to improve processes and technology used in our business, leading to higher morale and cost savings. Member of internal quality control group.

I'm a partner with over 25 years of experience providing assistance related to transactions, carve out audits, internal audit, advisory and technical accounting advice, including assistance with the adoption of IFRS. I have extensive experience working with middle market, private and private equity held companies Specialties: pension accounting, auditing, SEC reporting, financial reporting, internal controls, and IFRS.

Debbie is a partner in Grant Thornton LLP’s national professional standards group, specializing in employee benefit plan assurance. She has over 20 years of experience in auditing benefit plans and has practiced exclusively in this area for the past 13 years. Her knowledge base and years of experience allow her to effectively and efficiently oversee the execution of an audit while providing meaningful recommendations upon completion of the work. She is one of Grant Thornton LLP’s most knowledgeable specialists in employee benefit plans, and is actively involved with national office initiatives in the area of employee benefit plans, including development and teaching of in-house training programs. She serves as a technical resource for her firm on employee benefit plan auditing, accounting and reporting issues, and is the Firm’s designated audit partner who has firm-wide responsibility for the quality of the Firm’s employee benefit plan audit practice. Debbie recently became a member of the executive committee of the AICPA’s Employee Benefit Plan Audit Quality Center. Prior to that, she served three years on the AICPA’s Employee Benefit Plans Expert Panel. As part of her leadership in the employee benefit plan area, Debbie also represents Grant Thornton LLP through her active involvement in various AICPA committees and task forces, including the AICPA’s Audit Guide Revision Task Force, Audit Guide Overhaul Task Force (an extensive multi-year project to re-write the AICPA’s Employee Benefit Plans Audit and Accounting Guide), Audit Risk Alert Task Force and Technical Standards Subcommittee of the Professional Ethics Committee. She continues to be actively involved in numerous sub-committees of the Audit Quality Center and Expert Panel, including those responsible for addressing employee benefit plan issues related to Alternative Investments, SOP 94-4-1, FAS 157, Limited-Scope Audits, Non-Disclosure Agreements, and Insurance Contracts. Debbie is also a frequent speaker at industry conferences on employee benefit plans. She is a member of the steering committee for the December 2007 AICPA Employee Benefit Plans Accounting, Auditing and Regulatory Update Conference, and is the co-chairman of the AICPA’s National Conference on Employee Benefit Plans in May 2008. Debbie is a native of the western suburbs of Chicago. When not working, Debbie enjoys spending time with her husband and four young sons, and participating in the numerous activities her sons are involved in.