2024 Common Deficiencies in Employee Benefit Plans

Melissa Critcher

Melissa G. Critcher attended Appalachian State University where she received a B.S. in accounting. Throughout the course of her career, she has had the opportunity to work with small and large, local and regional firms across North Carolina. Currently, Melissa has her own practice in Charlotte, North Carolina. She has extensive experience in auditing and accounting, which includes manufacturing, professional service, health care, and retail industries with a specialization in employee benefit plans. Currently, her practice concentrates on auditing employee benefit plans and consulting with CPA firms and plan sponsors. Melissa’s experience has led to various opportunities, which include teaching numerous continuing professional education courses for the AICPA, the NCACPA, Surgent, and CPA firms, as well as for public and privately held entities. She has been repeatedly recognized as an outstanding discussion leader by the AICPA and NCACPA. Melissa has also authored several different courses for the AICPA, Surgent, and others on topics such as employee benefit plans, internal controls, and compilation and review engagements. Throughout the course of her career, she has served in various roles with both the NCACPA and AICPA. These positions include serving as a member of the NCACPA Board of Directors and as a committee member for the NCACPA Accounting and Attestation Committee, as well as holding local chapter positions for the NCACPA. For the past seven years, Melissa has also served as a volunteer on the AICPA Enforcement Committee for Employee Benefit Plans, which is responsible for evaluating referrals from the Department of Labor for deficient audits and makes recommendations for disciplinary actions.