Pension Scheme Accounts - Current Issues and Refresher

The pension scheme SORP continues to present challenges for accountants and auditors. This update will address all the common accounting and disclosure problem areas and how they should be tackled in practice.

The seminar will also reflect on the challenges faced by firms when auditing pension schemes and how they can comply successfully with the Clarity ISAs, whilst still maximising audit efficiency. In addition, we will update delegates on all recent regulatory changes and important pronouncements from the Pensions Regulator and the Pensions Research Accountants Group (PRAG).


• Which pension schemes do and don’t need audited accounts
• The Pensions SORP – key changes and how these have been addressed
• Drafting disclosure notes – what “good” looks like for smaller pension schemes
• 10 top tips for an efficient pension scheme audit
• Reliance on service organisations when auditing pension schemes – key tips and traps
• Reporting on contributions – what goes wrong and when to qualify the audit report
• The impact of SORP 2018 and the revised Audit Practice Note
• The Pensions Regulator – recent Codes of Practice and other topical issues

The detail above relates to the 2019 course only. The content for 2020 courses may vary.

CPD Course
New credit option for 2019

Our training courses credits could provide a more flexible payment option. Call 0116 258 1200 to find out more or visit our credits page.

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