Pension scheme accounting: FRS 102 & SORP 2026 update

Darren Leiser

Darren Leiser is a Freelance Lecturer and Consultant specialising in Financing, Budgeting and Management seminars, which includes Financial Reporting (under UK GAAP and IFRS), Pension Schemes. Charities, Corporate Finance, Budgeting, Auditing, Finance for Non-Finance Managers, Quantitative Methods, Corporate Governance, Costing and Effective Management Processes.

Darren holds a BSc (Hons) degree in Mathematics and a MSc in Finance. He is a Fellow of The Chartered Association of Certified Accountants (FCCA) and obtained the Auditing Practicing Certificate. He is also a member of the Pensions Research Accountants Group.

Darren has over twenty years of experience in the profession, having worked for several of the largest accountancy practices in the UK along with several smaller ones too.

As an auditor with a top five UK firm Darren was involved with auditing some of the largest pension schemes in the UK that are linked to many national and international companies.

He has taught both throughout the UK and internationally presenting courses in many countries including UAE, Oman, Switzerland, Italy, Saudi Arabia, Greece, and Georgia to name a few. He has taught on the CPD circuit for the major accountancy Institutes including the ICAEW, ACCA and ICAS. He has also presented various in-house courses for organisations such the National Audit Office and European Space Agency.

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