Speaker: Robert Radford
Objectives
The course will provide an update on issues relating to the audit and accounts of occupational pension schemes and identify critical aspects relating to the audit and accounts and how to deal with them.
Course Programme
- Update on legislation
- The Pensions Regulator’s role
- Codes of Practice issued by the Pensions Regulator
- Review of the latest Practice Note
- Reclassification of schemes types
- Latest tax return issues for Small Schemes
- Contribution issues and the audit report
- Pension scheme controls
- Consideration of the revised
- SORP (May 2007) and its effect on the Annual Report
- Audit reports
- Audit risk and approach
- Going concern issues and schemes in wind-up
Who should attend?
This course is relevant for all those involved with pension scheme audits and accounts and who need to be aware of the developments following the introduction of the Pensions Regulator, the Pensions Act 2004 and the move to International Auditing Standards.
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