Pension Scheme Accounts and Audit - The Fundamentals
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28Apr
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The financial reporting and auditing rules for pension schemes are different in many ways to those applying to other entities. This practical session will provide a step-by-step guide. Topics covered will include:
- Pension scheme regulatory framework
- Which schemes need an audit, and which don’t
- Constructing the Fund Account and the Net Assets Statement
- Key audit tests and how to perform them
- What information really needs to go on the audit file
