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ACCA Members Conference
This three-hour online course is designed for accounting professionals who produce accounts for occupational pension schemes and for those who audit these schemes. It is also suitable for those who wish to further their knowledge of pension schemes and the legislation surrounding them. The course covers some recent changes to legislation announced in the previous year and focuses on the practical issues involved in running schemes, along with accounting for and auditing them. Although a summary of recent tax changes will be covered, this course will focus more on the accounting and auditing issues.
Key Topics
Accounting for Pension Schemes
• The SORP and Accounting Standards
• Recent Changes in Pensions Reporting Requirements
• Common Accounting Issues with Pension Schemes
• PRAG Update
• Planning a Pension Scheme Audit
• Auditing Contributions
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