Guidance for members
C-19: TPR updates
Updates from TPR on auto-enrolment, the CJRS and pension contributions, and reporting deadlines and duties.
C-19: Pension scheme reports guide
New guidance from ICAS, ICAEW and PRAG on the implications of COVID-19 for pension scheme financial reports and audit.
DB schemes with distressed sponsors
ICAS highlights TPR’s guidance for DB pension scheme trustees with a sponsoring employer in corporate distress.
TPR issues COVID-19 updates
We highlight TPR’s update for trustees, employers and sponsors.
Pensions: section 179 accounts
ICAS and ICAEW commentary to assist pension trustees preparing relevant accounts for section 179 valuations due on 31 March 2020.
Transitioning to DB accounting
Keith Purnell and Christine Scott report on the publication of guidance for charities on transitioning from DC to DB accounting.
Pension schemes: GMP equalisation
Christine Scott reports on new Guidance for pension schemes on accounting for Guaranteed Minimum Pension equalisation published by PRAG.
Pension schemes: financial reports
ICAS reports on the changes to Financial reports of pension schemes: A statement of recommended practice (The Pensions SORP).
Key questions on pensions revisited
Christine Scott summarises the outcome of the Challenging Conversations pensions debate led by ICAS by revisiting the five key questions we posed at the outset.
The Pensions Dashboard: 3 key risks
"The challenges pension providers face in supporting the pensions dashboard are immense. As part of ICAS’ Challenging Conversation about pensions, Liz Duffy highlights three key challenges they face."
ICAS Pensions Panel
Find out about the ICAS Pensions Panel
FRS 102: Practical considerations for pension schemes
Find out the practical considerations for preparing pension scheme reports and accounts under FRS 102.