An Introduction to the Audit of Pension SchemesBPP Professional Education
An Introduction to the Audit of Pension Schemes
This course will provide an introduction to the issues to be considered during the completion of the audit of a pension scheme.
Suitability - Who should attend?
This course will be relevant to all partners, managers and in charges who are new to this type of audit.
Training Course Content
- An overview of the characteristics of a pension scheme
- The importance of understanding the parties involved in the audit and their respective responsibilities
- Types of pension arrangement
- Pension scheme annual report and accounts
- Accounting issues to be considered during the audit
- Planning of a pension scheme audit
- Issues to be considered during the audit fieldwork
- The audit report and statement on contributions
- Review of the Trustees’ report and Actuarial statements
- Reporting to Regulators
- Other reports that may be required
- Statement of Recommended Practice for Pension Scheme Accounting following FRs 102
- Common issues arising during the audit
- Communication with the trustees.
Question and answer session on current audit issues and sharing of experience.
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BPP Professional Education is one of the specialist examination-based and professional development training arm of the BPP Group, Europe's biggest professional education and publishing provider with 2,000 staff members across 40 countries and over 30,000 students per year. BPP Professional Education...