Pensions Sector Guide
Contents:
- About the authors
- STOP PRESS
- What’s changed
- 1 The statutory and financial reporting framework
- 2 Types of pension arrangement
- 3 Parties involved and their responsibilities
- 4 Local Government Pension Scheme
- 5 Contents of the annual report
- 6 Accounting for pension schemes
- 7 Appointment and removal of auditors
- 8 The auditor’s report on pension scheme financial statements and the auditor's statement about contributions
- 9 Reports to regulators
- 10 Planning the audit
- 11 Audit fieldwork
- 12 Review of the trustees’ report
- 13 Review of the actuarial statements and reports
- Appendix 1 Pensions terminology
- Appendix 2 Sources of guidance on pension schemes
This guide is aimed at preparers and auditors of pension scheme accounts. Guidance on the pensions tax regime in the UK can be found here.
The guide covers regulations and professional requirements in relation to audit and accounting including the 2018 Pensions SORP, Practice Note 15 (Revised) and latest ISAs (UK).
Details of past updates are set out in What's changed and Stop press notes any information yet to be incorporated.