2nd October 2025

TIMING

COURSE CODE

OC02A5

SPEAKER

Valerie Steward

OBJECTIVES

The pension scheme SORP continues to present challenges for accountants and auditors. This update will address all the common accounting and disclosure problem areas and how they should be tackled in practice, along with an update on the revision to the SORP expected as a result of the recent update to FRS 102

The seminar will also reflect 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).

WHO SHOULD ATTEND?

Partners, managers and staff in accounting firms who prepare and audit pension scheme financial statements.

TOPICS

• Which pension schemes do and don’t need audited accounts
• The Pensions SORP – key changes and how these have been addressed
• Effective but efficient auditing of pension schemes
• Reliance on service organisations when auditing pension schemes – key tips and traps
• What QAD expect to see on a pension scheme audit file
• Reporting on contributions – what goes wrong and when to qualify the audit report
• The Pensions Regulator – recent Codes of Practice and other topical issues
• How to prepare for the impact of recent changes to FRS 102

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).