Pension Schemes Manual

Our Pension Schemes Manual provides you with the current and permanent file programmes needed to undertake an audit of a defined benefit, defined contribution pension scheme or hybrid scheme.

The manual also includes:

  • an accounts disclosure checklist covering the requirements of the Pensions SORP
  • guidance notes that summarise the current legal accounting, auditing and reporting requirements for pension schemes.

This manual is also suitable for an ear-marked pension scheme which does not need to have a true and fair audit but where only a report on the contributions schedule is required.

The documentation included within the Pension Schemes Manual may also be tailored and used on audit exempt assignments.

Our Pension Scheme Manual can be browsed online or sections of content or commentary can be downloaded in Microsoft word or PDF. There is also the flexibility to ‘customise’ a download suitable for your engagement. For every new assignment, you will need to navigate to our website to obtain the most up to date version.

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