This course seminar will focus on the challenges faced by firms when auditing pension schemes and how they can successfully comply with the ISAs, whilst still maximising audit efficiency. In addition, we will update delegates on all recent regulatory changes and important pronouncements from the Pensions Regulator and the Pensions Research Accountants Group (PRAG). Topics covered will include:

• The Pensions SORP – key challenges and how these should be addressed
• Effective but efficient auditing of pension schemes
• What QAD expect to see on a pension scheme audit file
• The Pensions Regulator – recent Codes of Practice and other topical issues
• Key considerations when drafting the audit report