An introduction to the audit of pension schemes

SPECIAL OFFER PRICE FOR ICAS MEMBERS: £130 + VAT

Non-member price: £170 + VAT

Timing: 9.30am-12.45pm

What will you learn

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

Who should attend

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

What you will learn

• 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

The course includes a question and answer session on current audit issues and sharing of experience.

Questions?

BPP | Tel: 0330 060 3303 | Email: ldicas@bpp.com