Pension Scheme Accounts - Current Issues and Refresher Key Points

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).

This course will cover the key points concerning:

• 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

CPD Course
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