Those who perform single audits—audits of governmental entities and grantees—can qualify to receive an Intermediate Single Audit Certificate or an Advanced Single Audit Certificate.
In the employee benefit plan audit area, the following are available: Intermediate Employee Benefit Plans Audit Certificate; Advanced Defined Contribution Plans Audit Certificate; Advanced Defined Benefit Plans Audit Certificate; and Advanced Health and Welfare Plans Audit Certificate.
Those seeking the certificates must pass a competency-based exam. There is no requirement to sit for the intermediate certificate exams prior to taking an advanced certificate exam. Professional can determine which levels are appropriate and review the Frameworks to self-assess or take sample exam questions by visiting the AICPA|CIMA Competency and Learning site.Last modified on Tuesday, 19 April 2016