An introduction to the audit of pension schemes
Member price: £136 + VAT
Non-member price: £160 + VAT
Please note, the ICAS member discount will be applied after checkout.
Edinburgh, 30 October 2017
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.
The attendee list for this event is exclusively available to CAs.
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- 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.
Tel: 0330 060 3303