Introduction to Pension Schemes

This course will cover all you need to know to understand the audit and accounting requirement for pension scheme accounts and audit.

• Understanding pension provision – a guide to auto-enrolment
• Defining pension schemes – understanding the key elements of defined contribution and defined benefit schemes
• Understanding the transactions in the pension scheme and how to account for them
• Assets and liabilities – recognition, measurement and disclosure
• Understanding the auditor’s reporting requirements on financial statements, contributions and to the Pensions Regulator
• Practical accounting and audit related issues
• Current issues in accounts and audit

The above content relates to 2023 only.