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The Pension Schemes specialist assignment manual has been developed to enable the auditor to satisfy accounting requirements and compliance matters; apply the auditing standards specifically to pension schemes; and have a better understanding of the audit and accounting requirements.

The manual includes:

• Guidance notes - give details about the nature of pension schemes and how the auditor should approach the audit of a pension scheme.
• Example engagement letters / appointment letters - for various categories of assignment.
• Sample reports - for various types of scheme.
• Proforma accounts and a disclosure checklist.
• Permanent file section - containing information which is of continuing importance to the audit over a number of years including permanent planning information.
• Comprehensive current audit file documentation - containing planning, detailed work programmes and completion documentation.
• A simplified programme - for use on ear marked schemes.
• A cold file review checklist.

The manual costs £195 (£145*).

You can enjoy peace of mind by subscribing to our updating service, which provides you with the assurance that your manual will be updated as needed on a timely basis. The annual update fee is £52.50 (£47.50*) and will be invoiced on 1 July each year to cover all updates issued in the subsequent twelve months.

If you are interested in purchasing pension scheme disclosure checklists as a stand alone product click here for more information on our Interactive Disclosure Checklists.

If you have any general queries about our manuals please contact Sarah Moore or call her on 0116 258 1200. If you have any technical queries please contact David Gallagher