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Occupational Pension Schemes – Key Characteristics

Auditing Standards

Author:
Auditing Practices Board
Publisher:
Bloomsbury Professional
Part 4: APB Practice Notes Practice Note 15 (2017): The audit of occupational pension schemes in the United Kingdom Benefit structures Sponsoring, principal, participating and associated employers Master trusts Governance and operational structures Scheme actuar Legislative and regulatory framework Auditor eligibilit Trust law and trustees The Pensions Regulator The Pension Protection Fund Tax status Scheme funding and actuarial matters for defined benefit schemes Annual report Financial statements, books and records Contents of the auditor’s report on pension scheme financial statements Obtaining audited financial statements for purposes other than the annual report Reporting on contributions Earmarked schemes Audit exemptions Auditing financial instruments Going concern ...

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