Auditing and accounting for small pension funds
Available on these dates:
You can book this course by using the booking form above. The booking will be confirmed by e-mail.
Course contents
The course is designed as a review of the auditing and accounting rules that affect small pension funds. The rules are complex and must be correctly applied, particularly with the Regulator taking a strict regulatory line. The course covers:
- Planning
- Scheme rules
- Complying with HMRC rules, but does not cover tax issues
- Disclosure rules
- Audit and accounting programmes
- Audit tests you must complete
- Reporting
- Reporting breaches
- Spotting breaches of the rules
- Summary of present legislation
- Pensions Act
- SORP
- Best practice
- Use of actuarial statements.
This is a short course and concentrates on the rules that affect general practice small pension funds.
This course will cover audit aspects of small pension funds as well as accounting issues.