26th March 2025

TIMING

COURSE CODE

MA26A5

SPEAKER

Peter Herbert 

OBJECTIVES

The audit of pension schemes is one of the specialist areas which many firms are involved in and which is of special interest to the regulators. Many of the issues in pension scheme accounts are unique and not covered in more general accounting and auditing training. 

This course will review the regulatory regime in which pension schemes operate and provide an understanding of the fundamentals needed for the preparation and audit of pension scheme accounts.

WHO SHOULD ATTEND?

Partners and staff with little or no experience in pension scheme accounts and those requiring a refresher of pension scheme accounts fundamentals.

TOPICS

• The pension scheme and how it works
• The types of pension scheme – defined benefit or money purchase and the impact on the accounts
• Understanding the accounting and reporting requirements
• Understanding how to account for the transactions in the scheme
• Accounting for assets and liabilities
• Practical issues in audit and reporting
• Reporting to The Pensions Regulator

VENUE

This course will be available live online. You will be emailed the link to join two days before the course date.

DISTRICT

All

COURSE FEE

 £105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £62.00+VAT per place).