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Northern Society of Chartered Accountants

At the heart of northern business since 1882

Accounting for, and auditing of pension schemes – an update

Date: 10 October 2017 09:30 to 12:30

Type: Audit Assurance and Financial Reporting, Course, Legal and Regulatory

Organiser: Tyne and Wear

The implementation of FRS 102 and the related pension scheme SORP from accounting periods beginning on or after 1 January 2015 has been challenging for pension schemes. This update will cover the key areas of change in respect of accounting and disclosure and how they have been tackled in practice.

The seminar will also reflect on the challenges faced by firms when auditing pension schemes and how they can successfully comply with the Clarity ISAs, whilst still maximising audit efficiency. In addition, we will update delegates on all recent regulatory changes and Pensions Regulator pronouncements which their clients will need to be aware of.

Course content will include:

  • New UK GAAP – key changes for pension schemes and how these have been addressed
  • Drafting revised disclosure notes – what went right; what went wrong
  • Accounting and audit rules for small pension schemes – the need for an audit and for compliance with the SORP
  • 10 top tips for an efficient pension scheme audit
  • Reliance on service organisations when auditing pension schemes – key tips and traps
  • Reporting on contributions – what goes wrong and when to qualify the audit report
  • The Pensions Regulator – recent Codes of Practice and other topical issues

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Newcastle Gateshead Marriott Hotel Metro Centre

Metro Centre
NE11 9XF

Tel No: 0191 493 2233


Peter Herbert

Peter qualified as a Chartered Accountant with an international accountancy firm before working in industry. He has over 15 years of training experience, specialising in financial reporting, auditing, company law and practice regulation. Peter also has a small accounting practice. Much of Peter’s practice work involves carrying out audit file reviews, practice assurance and anti-money laundering reviews for firms of accountants. He also provides guidance on implementation of GAAP.

How to book

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