Course description

An Introduction to the Audit of Pension Schemes

This course will provide an introduction to the issues to be considered during the completion of the audit of a pension scheme.

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1 start date available

This course will be relevant to all partners, managers and in charges who are new to this type of audit.

An overview of the characteristics of a pension scheme
The importance of understanding the parties involved in the audit and their respective responsibilities
Types of pension arrangement
Pension scheme annual report and accounts
Accounting issues to be considered during the audit
Planning of a pension scheme audit
Issues to be considered during the audit fieldwork
The audit report and statement on contributions
Review of the Trustees’ report and Actuarial statements
Reporting to Regulators
Other reports that may be required
Statement of Recommended Practice for Pension Scheme Accounting following FRs 102
Common issues arising during the audit
Communication with the trustees.

Question and answer session on current audit issues and sharing of experience.

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