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 overview of the issues to be considered during the completion of the audit of a pension scheme. At this time it will also consider the audit issues arising out of Covid 19.

Who should attend

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

What you will learn

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

• An overview of the characteristics of a pension scheme
• The responsibilities of the parties involved in the audit and communication with the trustees
• Types of pension arrangement
• Pension scheme annual report and accounts
• Planning of a pension scheme audit and the assessment of materiality
• Issues to be considered during the audit fieldwork and the application of Auditing Standards
• The audit of investments  and risk disclosures
• Review of the Trustees’ report, including the statement on contributions
• The assessment of going concern
• Reporting to Regulators
• Other reports that may be required
• Statement of Recommended Practice for the Financial Reports of Pension Schemes
• Audit issues arising out of Covid 19

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

Questions?

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