Accounting for pension schemes
- The SORP and accounting standards
- Recent changes in pensions reporting requirements
- Common accounting issues with pension schemes
- PRAG Update
Auditing pension schemes
- Practice Note 15
- Planning a pension scheme audit
- Auditing contributions
- Common auditing issues with pension schemes
The Role of the pension scheme trustee
- Trustee duties
- Interaction with other professionals
- Trustee Knowledge
- Member-Nominated Trustees
- Employer-Related Investments
- Independent Trustees
The Pensions Regulator (TPR)
- Recent amendments to guidance
- Overview of codes of practice
- Reporting to TPR
- Auto-enrolment
- The Pensions Protection Fund Purple Book 2024
Brief overview of tax changes that impact pension schemes announced in the recent Budget
- Inheritance tax on pension funds
- Tax-free overseas pension transfers
- Requirements for pension scheme administrators
- State pension update