Pensions - Scope and purpose

The Pensions toolkit provides everything you need to audit the accounts of a pension scheme.

The system contains:

  • an introduction to pensions schemes and reporting requirements;
  • work programmes in both Excel and PDF format including programmes for reporting on contributions;
  • example letters;
  • example reports for audit of the financial statements and reporting on contributions;
  • disclosure checklists that address the requirements of the 2018 SORP and FRS 102; and
  • archived reference material and disclosure checklists relating to previous regulations.

The system is compliant with the International Standards on Auditing (UK) as revised in June 2016 and later.