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.