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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, new Statement of Recommended Practice for preparing pension scheme accounts were 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.