Content of Course

Introduction to Pensions – A Practical Guide provides attendees with a clear and practical understanding of occupational pension schemes, including which types of schemes require an audit, the specialist terminology used in the sector, and the key audit and preparation work involved. By the end of the course, participants will be well-equipped to prepare and audit pension scheme financial statements effectively.

This course covers:

• A clear overview of the UK pensions landscape and legislation, including the Pensions Acts 1995 and 2004
• The role and requirements of The Pensions Regulator
• Financial reporting requirements and the application of the Pensions SORP
• How to plan, perform and review an audit of a pension scheme, with a focus on sector specific risk areas
• Current issues and developments affecting the pensions sector