Pension Scheme Accounting and Audit Update

The implementation of FRS 102 and the related pension scheme SORP from accounting periods beginning on or after 1 January 2015 has been challenging for pension scheme auditors.

This one-hour webinar will reflect on the practical issues that firms have faced and how they have been addressed in practice.

The webinar will also focus on a number of other audit-related issues, including balancing effectiveness and efficiency when conducting pension scheme audits and the likely impact of the proposed revised Practice Note 15, The Audit of Occupational Pension Schemes in the UK.

  • SORP 2015 one year on - key lessons learned
  • The new accounts disclosures - how to tackle them in smaller pension schemes
  • Five top tips for efficiency when auditing occupational pension schemes
  • Key 'do's and don't's when using Type 2 reports
  • The likely impact of revised Practice Note 15, The Audit of Occupational Pension Schemes in the UK
  • Other regulatory hot topics

Who should watch the webinar?

Partners, managers and staff in accounting firms who want an update on pension scheme accounts and an insight into the implications of the recent changes in UK GAAP in this area

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