Key resources
Auditing pensions figures: sponsor accounts
Auditors will often come across defined benefit pension scheme liabilities (or assets) on the balance sheets of entities that they audit. Defined benefit pension schemes are independent of the entities, and this has considerable implications for the audit of the entity.
View
Auditing pension figures: guidance unravels complexities
Auditing pension figures in statutory accounts can be extremely complex. ICAEW’s Audit and Assurance Faculty has created a new guidance hub to outline good practice.
View
ICAEW LGPS Guide
ICAEW and the LGPS Scheme Advisory Board are pleased to publish a Local Government Pension Scheme Informer.
View