Pension Schemes: An Industry Accounting and Auditing Guide 5th ed

Delivering invaluable guidance, this practical and comprehensive guide is designed to assist all professionals involved in the pensions industry. This edition has been fully updated to reflect all the latest industry developments and their impact upon tax, accounting, and audit requirements, incorporating in-depth coverage of the revised SORP.

Key Features:

• up-to-date guidance to ensure that you undertake the accounting and auditing of pension schemes in compliance with the latest regulations
• interpretations of how the law works in practice, complete with forms, checklists, audit programmes and legislation highlighting important issues to watch out for
• explanations of the different types of schemes, giving you all the information you need to advise new and existing clients
• valuable appendices complete with all relevant APB material, forms, checklists, audit programmes, legislation, and a great number of references to useful publications and websites for additional guidance
• the accompanying CD-ROM is designed for easy and flexible searches of the full text of Pension Schemes: IAAG and the text of relevant legislation and regulations, including the complete text of the latest SORP — Financial Reports of Pension Schemes, issued by PRAG (Pensions Research Accountants Group)