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

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

作者： Fiona Baldwin; Neil Knights
出版商： Wolters Kluwer U.K. (formerly CCH)
ISBN: 9781785401022
出版时间 July 2015
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,116.00

￥1,082.52 Save ￥33.48 (3%)

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The pensions industry has been in a constant state of flux for most of the last ten years, with almost continuous statutory changes and difficult economic conditions. The last year has been no different, with more important developments for the attention of sponsors, trustees and members of occupational pension schemes. In March 2014 the Chancellor announced that from April 2015 members of defined contribution (DC) schemes aged 55 or higher would be able to access their funds without restrictions. In November 2014, a new Statement of Recommended Practice for preparing pension scheme accounts was published which completely re-wrote the earlier scheme accounting requirements.

‘Pension Schemes: a CCH Industry Audit and Accounting Guide’ is an authoritative, up to date and comprehensive guide, designed to assist all professionals involved in the pensions industry. The Guide, part of the popular CCH series, explains in detail every aspect of pensions, including tax, accounting and auditing implications. All chapters and appendices have been fully updated to contain the most recently published information, including the new Pensions SORP, the revised practice note on the Audit Of Occupational Pension Schemes In The United Kingdom and the Pensions Regulator DC Code of Practice and Guidance.

The title is suitable for anyone responsible for preparing or auditing pension scheme accounts, or those needing a greater understanding of the sector for their current role, this guide is the essential companion for a pensions’ expert or novice.
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
Fiona Baldwin is Head of the National Pensions Assurance Practice of Grant Thornton UK. Neil Knights heads the Pensions Assurance Practice in London. Both provide assurance services to portfolios of clients that include a wide range of schemes from those with less than £50m of assets up to those with over £40bn.

They have been assisted by other specialists within Grant Thornton's pensions team, including Dana Ward, who leads Grant Thornton's Financial Services Tax Group, Jon Wolff from the pensions advisory team and Chris Faulkner, who works in Grant Thornton's Employee Benefits consultancy and provides advice to a range of businesses in respect of the practical implications of establishing and running a wide range of different pension arrangements. Fiona and Neil were also supported by Christopher Longden and Karen Hancox from the pensions assurance team.

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