Pension Schemes: A CCH Industry Accounting and Auditing Guide 2015-16

1 The history of pension schemes in England and Wales
2 Characteristics of a pension scheme
3 Parties involved and their responsibilities
4 The tax regime for pension arrangements
5 Approval of occupational pension schemes
6 The state scheme
7 Contracting out of the state scheme
8 Types of pension arrangement
9 Insured schemes
10 Small self-administered schemes
11 Common investment funds
12 Personal pension plans
13 Auto-enrolment
14 The Local Government Pension Scheme (LGPS)
15 Pension scheme accounts
16 Contents of the annual report
17 Accounting for pension schemes
18 Starting-up and winding-up
19 Appointment and removal of auditors
20 The audit report and the auditor's statement about contributions
21 Reports to regulators
22 Other reports
23 Planning the audit
24 Pension Scheme Administration systems
25 Audit fieldwork
26 Review of the trustees' report
27 Review of the actuarial statements and reports
28 Assisting with the employer's implementation of FRS 17 'Retirement Benefits' or IAS 19 'Employee Benefits'
29 An introduction to pension scheme de-risking solutions
Appendices
Appendix 1 - Pensions terminology
Appendix 2 - Regulatory code of practice 01 'Reporting breaches of the law'
Appendix 3 - TPR Guidance: Complying with the duty to report breaches of the law
Appendix 4 - Regulatory code of practice 02 'Notifiable events'
Appendix 5 - Regulatory code of practice 09 'Internal controls'
Appendix 6 - Clearance statements: Guidance from the Pensions Regulator March 2010
Appendix 7 - Tech 02/08 Actuaries' and Auditors' Inter-Professional Communication - Pensions And Other Post Retirement Benefits
Appendix 8 - Tech 14/99 Pension Scheme Auditors' Liaison with Employers' Auditors
Appendix 9 - Useful publications
Appendix 10 - Useful website addresses
Appendix 11 - Practice Note 15 (Revised January 2011) The Audit Of Occupational Pension Schemes In The United Kingdom (Revised)
Appendix 12 - SORP: Financial Reports of Pension Schemes (Revised November 2014)
Appendix 13 - The Pensions Regulator DC Code of Practice and Guidance, November 2013
Appendix 14 - The Pensions Regulator Guidance on Record-keeping, June 2010