An introduction to the audit of pension schemes
Member price: £144.50 + VAT
Non-member price: £170 + VAT
Online Live, 23 August 2021
Edinburgh, 19 October 2021
Aberdeen, 9 December 2021
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.
BPP | Tel: 0330 060 3303 | Email: email@example.com