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Northern Society of Chartered Accountants

At the heart of northern business since 1882

Changes and challenges in preparing pension scheme accounts and their audit

Date: 19 June 2018 09:00 for 09:30

Type: Audit Assurance and Financial Reporting, Course

Organiser: NorSCA

The recent cases involving Carillion, British Steel and BHS have illustrated the problems facing trustees in managing deficits and recovery plans, in addition to complying with the requirements of the Pensions Regulator, acting in the best interest of the members and preparing annual accounts which comply with legislation and the SORP.

Course information

In this course we will review key issues facing trustees, and guidance from TPR and their impact on auditors in terms of the financial statements and whistle-blowing.

In addition, we will consider the impact of changes in Ethical and Auditing Standards and Practice Note 15.

The changing face of pension provision

  • Automatic enrolment and re-enrolment – where are we now
  • The growth of master trusts

Issues for defined contributions schemes

  • The Chair’s statement and code of practice 13
  • New options for members and the impact on accounts and audit

Issues for defined benefit schemes

  • Funding in the current economic climate

DB to DC transfers and conversions

Accounting for pension schemes

  • Changes to FRS 102 and the Pensions SORP
  • Practical problems

Revised Audit and Ethical Standards, Practice Note 15 and Auditing Issues

  • Impact on audit work
  • Reporting on the accounts
  • Reporting on contributions
  • Whistle- blowing

Registration from 09:00


Price £75.00 + VAT
Retired Member £37.50 + VAT
Career Break Member £37.50 + VAT


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Newcastle Gateshead Marriott Hotel Metro Centre

Metro Centre
NE11 9XF

Tel No: 0191 493 2233


Bill Telford  – Telford Financial Training Ltd

Bill Telford – Telford Financial Training Ltd

Bill qualified as an accountant with an international big four firm in 1975 and has spent the last 30 years in education and training. In 2000, he joined Baker Tilly as National Training Director and he has served on both the ICAEW Council the Learning & Professional Development Board. He has recently retired as a partner with Baker Tilly and is now trading as a freelance lecturer and training consultant.

How to book

The easiest way to book is online by clicking the button to Book Online at icaew.com – you will be able to log into your account at icaew.com and pay with your debit or credit card.

You can also telephone the ICAEW central events booking team on 01908 248159 and pay over the phone.

Alternatively you can download a booking form or book by email.