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Auditing and accounting of small pension funds

Available on these dates:
SM1906PWilmslowPeter Herbert19/06/20171:30 pm to 4:30 pm£99.00

You can book this course by using the booking form above. The booking will be confirmed by e-mail.

Course contents

The course explains 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 approach.
The course covers: Planning

  • Scheme rules
  • Complying with HMRC rules, but the course 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
  • The 2015 Pension SORP
  • Best practice
  • Use of actuarial statements. The course 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.