Pension Scheme Accounts - The Key Issues

Course outline:

This course will provide an update on any new developments relevant to pension scheme accounts and a refresher on key auditing and accounting requirements.   

The quality of pension scheme audit work is often criticised by regulators so the course will look at how firms can successfully comply with the ISAs, whilst still maximising audit efficiency.  

Topics covered include:   

• Update on important pronouncements from the Pensions Regulator and the Pensions Research Accountants Group (PRAG). 

• Practical challenges with the SORP and how to address them.  

• Reliance on service organisations when auditing pension schemes.  

• Other common audit problems.   

• Reporting matters of material significance to the Pensions Regulator.