The Advanced Defined Benefit Plans Audit Certificate exam tests your ability to plan, perform and evaluate defined benefit plans, in accordance with AICPA standards and DOL rules and regulations. This exam is offered in a timed online format and consists of 75 multiple choice questions. In order to successfully pass the examination, you must be able to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for defined benefit plan audits. Some of the topics that will be tested on the exam include: Planning and General Procedures Internal Control Net Assets Available for Benefits Changes in Net Assets Available for Benefits Accumulated Plan Benefits Changes in Accumulated Plan Benefits Terminations Financial Statement Presentation, Disclosure & Regulatory Reporting Audit Reports & Concluding the Audit Digital Badge: Your Professional Distinction Set yourself apart as a future-ready financial professional. Upon completion, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement. You will receive your official score and certificate or retake information 5 business days after completing the exam. Important note: Each exam purchase entitles you to one exam (first attempt) and one re-take (second attempt) if you do not pass the first attempt. Prior to accessing the re-take, the AICPA recommends you study any topics identified in your first attempt exam results. If you do not pass either the first or second attempt, you must purchase two more attempts. Exams passed outside of these purchase and re-take rules will not result in the issuing of a digital badge. If you have any questions regarding the completion of any of your exam attempts, please contact digitalbadge@aicpa.org to verify your results. By purchasing the exam, you understand and agree that the AICPA has the absolute and unrestricted right to revoke or suspend any rights you have to use the Advanced Defined Benefit Plans Audit Certificate digital badge image, or any representation thereof, if you are (a) convicted of any crime punishable by more than one year in prison or for any crime related to dishonesty, or (b) disciplined by any governmental or non-governmental authority that regulates, or enforces a code of conduct related to, your professional activities, including but not limited to, a state board of accountancy, AICPA, IRS, SEC, or PCAOB, or (c) a peer reviewer restricted from performing peer reviews by the Peer Review Program. Online Access Instructions A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product for one full year. System Requirements AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians. A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam. Supported Operating Systems: Macintosh OS X 10.10 to present Windows 7 to present Supported Browsers: Apple Safari Google Chrome Microsoft Internet Explorer Mozilla Firefox Required Browser Plug-ins: Adobe Flash Adobe Acrobat Reader Technical Support: Please contact service@aicpa.org.

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