US Audit Associate

Job Summary

Role Overview: Finsmart Accounting is looking for a detail-oriented and technically strong Employee Benefit Plan (EBP) Audit Associate / Senior Associate to support audits of 401(k) plans, pension plans, and other ERISA-governed employee benefit plans for US clients. The ideal candidate will have prior experience in public accounting or internal audit, with hands-on exposure to EBP / 401(k) audits during at least 1-2 busy seasons. This role requires strong analytical skills, attention to detail, and the ability to work directly with client data, custodians, payroll records, and plan documentation.

Responsibilities

• Perform audit procedures for 401(k), pension, and other employee benefit plans.
• Review and reconcile payroll data, participant contributions, distributions, loans, and custodian records.
• Test compliance with ERISA, DOL, IRS, and US GAAP requirements applicable to EBP financial statements.
• Prepare audit workpapers and supporting documentation in accordance with firm standards.
• Identify discrepancies, exceptions, and control issues, and discuss findings with seniors/managers.
• Coordinate with clients to obtain required audit information and resolve data-related queries.
• Support multiple concurrent EBP engagements during peak audit season.
• Maintain accuracy, completeness, and timely delivery of audit assignments.

Requirements

• Education: Bachelor's or Master's degree in Accounting or Finance.
• Experience: 2-4 years of experience in public accounting or internal audit. At least 1-2 busy seasons with primary focus on Employee Benefit Plan (EBP) / 401(k) audits.
• Regulatory Knowledge: Solid understanding of ERISA rules; Department of Labor (DOL) standards; IRS compliance requirements; US GAAP applicable to EBP financial statements.
• Technical Skills: Intermediate to advanced proficiency in MS Excel, including: VLOOKUPs / XLOOKUPs; Pivot Tables; Data matching and reconciliation; Familiarity with audit software such as CCH Engagement, CaseWare or other firm-specific audit tools.
• Key Competencies: Attention to detail; Ability to identify discrepancies between payroll records, custodian statements, and plan documents; Client communication; Time management; Analytical thinking.

Preferred Qualifications

• Experience working with US CPA firms or US audit engagements.
• Exposure to SOC reports, investment testing, and participant testing.
• CPA / CA Inter / CA Finalist will be an added advantage.

Job Type

Full-time

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