An introduction to the audit of pension schemes

8 October 2019
Glasgow, Edinburgh

Member price: £144.50 + VAT
Non-member price: £170 + VAT

Please note, the ICAS member discount will be applied after checkout.

Glasgow, 8 October 2019
Edinburgh, 5 December 2019

Book with BPP

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.

Full speaker list

Auditing speaker

Our group of presenters have worked across both the private and public sectors within external audit, financial accounting, management accounting and internal audit. They have experience both working in these fields and delivering seminars in the areas of governance, risk, value for money and fraud to managers with a broad range of backgrounds (financial and non-financial).

View full event details


  • 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.


Glasgow, Edinburgh


Tel: 0330 060 3303


  • Audit and Assurance
  • Scotland
  • Training courses
  • Edinburgh
  • Glasgow and West

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