Pension Scheme

This area of Navigate Audit, previously known as PAAP Pensions, provides everything you need to report on the accounts of a pension scheme.

The guidance in this area is specific to pension scheme engagements and supplements that contained in the main Audit Guidance and Methodology area. Similarly, example letters and reports specific to pension schemes are included to supplement those in Templates and Letters.

Information on the scope and purpose is provided here and the audit programme can be found here.

Details of updates are set out in What's changed and planned updates are in Stop press.

This area is maintained by our in-house team of experts, in consultation with our editorial review panel. Please email any comments or suggestions relating to technical content to us at