Pension Scheme Accounts - Current Issues and Refresher
The pension scheme SORP continues to present challenges for accountants and auditors. This update will address all the common accounting and disclosure problem areas and how they should be tackled in practice.
The seminar will also reflect on the practical challenges faced by firms when auditing pension schemes and how they can successfully comply with the Clarity ISAs, whilst still maximising audit efficiency. In addition, we will update delegates on all recent regulatory changes and important pronouncements from the Pensions Regulator and the Pensions Research Accountants Group (PRAG).
This course will include:
- Which pension schemes do and don’t need audited accounts
- Common problems with he pensions SORP and how to tackle them
- Auditing pension schemes – QAD hot topics
- Reliance on service organisations when auditing pension schemes – key tips and traps
- The revised SORP – what it changes and when it applies
- TPR and PRAG update – including changes arising from GMP equalisation
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