Evaluating your scheme auditor

This guidance is designed to assist pension trustees in managing and reviewing the service provided by the scheme auditor and to maximise the benefits from the statutory audit process. The guide consists of two checklists, each with a series of questions, which should be considered: 

  • In an assessment of the auditor; and
  • During an audit tender process.

The questions, while not exhaustive, are designed to highlight the relevant issues in order to help pension trustees evaluate the auditor of their pension scheme.

This ICAS tool is designed to be of practical help to trustees in the context of a review of the scheme auditor and to help them to recognise and discharge their responsibilities.

Download the guidance: Pension trustees: Evaluating your scheme auditor - PDF [741 KB]


  • Guidance
  • Pensions

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