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:
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.
September 2023
The principal technical changes in this update include:
February 2023
The principal technical changes in this update include the removal of content relating to the now superseded ISQCs and consequential amendments arising as a result of this.
In addition, a number of minor amendments / improvements have been made to other sections of the package, including updating engagement letters to reflect latest guidance.
April 2022
This major update to the manual principally incorporates:
December 2021
This update to the manual principally incorporates:
May 2021
This update to the manual principally incorporated:
Reporting on irregularities, including fraud - following the ICAEW publication of 'How to report on irregularities, including fraud, in the auditor’s report - Guide for auditors reporting for the first time' in April 2021 and the comment that 'how the auditor developed their explanation, and the areas considered, would be expected to be documented in the audit file', we have added a new A29 Reporting on irregularities, including fraud in the auditor's report in the Audit Methodology and also an additional test on A21 for the RI to confirm their approval.
March 2021
This update to the manual principally incorporated:
January 2021
This major update to the methodology principally incorporates:
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