Patrick Brauer is the partner-in-charge of Katz, Sapper & Miller’s ERISA Audit Practice and Employee Benefit Plan Services Group. Patrick has considerable experience performing ERISA audits to all types of qualified employee benefit plans and serves as the firm’s technical expert or engagement partner on several plan audit engagements. Additionally, Patrick has extensive experience in the design, implementation, administration, compliance, and reporting aspects of qualified retirement plans, including pension, profit sharing, 401(k), 403(b), and ESOPs. He also represents clients during IRS and DOL audits and assists clients with submissions under the IRS Employee Plans Compliance Resolution System (EPCRS) and the DOL correction programs.
As a certified public accountant specializing in employee benefit plans, Patrick focuses entirely on helping plan sponsors meet their annual ERISA plan reporting and disclosure requirements while assisting those charged with governance of their plan with understanding and carrying out their fiduciary responsibilities.
Patrick is the firm’s Designated Audit Quality Partner (DAQP) for the American Institute of CPAs (AICPA) Employee Benefit Plan Audit Quality Center (EBPAQC) and annually attends the mandatory EBPAQC designated partners planning meeting. The EBPAQC provides guidance on current technical issues, best practices, education resources to help perform quality audits, awareness of key audit areas and audit deficiencies as identified by the DOL and AICPA, and insight for planning and performing the annual inspection of the firm’s ERISA employee benefit plan audit practice.
Patrick stays current on legislative, regulatory, and accounting and auditing issues that impact the employee benefit plan industry. Additionally, he coordinates KSM’s participation in the AICPA’s EBPAQC and its continuing professional education courses as well as the firm’s internal training program on employee benefit plans.
Patrick received a Bachelor of Science degree in accounting from Indiana University. He has completed the AICPA’s Advanced Defined Contribution Plans Audit Certificate Program.
Patrick is a member of the AICPA, the Indiana CPA Society, the Indiana Benefits Conference, and the National Institute of Pension Administrators. He is also an affiliate member of the American Society of Pension Professionals & Actuaries. Patrick’s memberships provide access to comprehensive resources, guidance on current technical issues, best practices, education resources, awareness of key initiatives of the DOL and IRS, and insight on the quality control standards applied in the performance of KSM’s services. Patrick previously served on the board of trustees and finance committee of the Booth Tarkington Civic Theatre as well as the board of directors of Habitat for Humanity of Hamilton County.
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