Introduction to Pension Schemes

This course will cover all you need to know to understand the audit and accounting requirement for pension scheme accounts and audit.

  • Understanding pension provision – a guide to auto-enrolment
  • Defining pension schemes – understanding the key elements of defined contribution and defined benefit schemes
  • Understanding the transactions in the pension scheme and how to account for them
  • Assets and liabilities – recognition, measurement and disclosure
  • Understanding the auditor’s reporting requirements on financial statements, contributions and to the Pensions Regulator
  • Practical accounting and audit related issues
  • Current issues in accounts and audit

The above content relates to 2023 only.

Early Careers Course
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Flexible solutions

We offer a range of solutions to meet your training needs. To discuss your memberships or bespoke packages needs contact us on 0330 058 7141 or email us.

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