This three-hour online course is designed for accounting professionals who produce accounts for occupational pension schemes and for those who audit these schemes. It is also suitable for those who wish to further their knowledge of pension schemes and the legislation surrounding them. The course covers some recent changes to legislation announced in the previous year and focuses on the practical issues involved in running schemes, along with accounting for and auditing them. Although a summary of recent tax changes will be covered, this course will focus more on the accounting and auditing issues.

Key Topics

Accounting for Pension Schemes

The SORP and Accounting Standards
Recent Changes in Pensions Reporting Requirements
Common Accounting Issues with Pension Schemes
PRAG Update

Auditing Pension Schemes

Practice Note 15
Planning a Pension Scheme Audit
Auditing Contributions
Common Auditing Issues with Pension Schemes

The Role of the Pension Scheme Trustee

Trustee Duties
Interaction with Other Professionals
Trustee Knowledge
Member-Nominated Trustees
Employer-Related Investments
Independent Trustees

The Pensions Regulator (TPR)

Recent Amendments to Guidance
Overview of Codes of Practice
Reporting to TPR
Auto-Enrolment
The Pensions Protection Fund Purple Book 2024

Brief Overview of Tax Changes That Impact Pension Schemes Announced in the Recent Budget

Inheritance Tax on Pension Funds
Tax-Free Overseas Pension Transfers
Requirements for Pension Scheme Administrators
State Pension Update

Speaker

Darren Leiser

Darren Leiser is a Freelance Lecturer and Consultant specialising in Financing, Budgeting and Management seminars, which includes Financial Reporting (under UK GAAP and IFRS), Pension Schemes. Charities, Corporate Finance, Budgeting, Auditing, Finance for Non-Finance Managers, Quantitative Methods, Corporate Governance, Costing and Effective Management Processes.

Darren holds a BSc (Hons) degree in Mathematics and a MSc in Finance. He is a Fellow of The Chartered Association of Certified Accountants (FCCA) and obtained the Auditing Practicing Certificate. He is also a member of the Pensions Research Accountants Group.

Darren has over twenty years of experience in the profession, having worked for several of the largest accountancy practices in the UK along with several smaller ones too.

As an auditor with a top five UK firm Darren was involved with auditing some of the largest pension schemes in the UK that are linked to many national and international companies.

He has taught both throughout the UK and internationally presenting courses in many countries including UAE, Oman, Switzerland, Italy, Saudi Arabia, Greece, and Georgia to name a few. He has taught on the CPD circuit for the major accountancy Institutes including the ICAEW, ACCA and ICAS. He has also presented various in-house courses for organisations such the National Audit Office and European Space Agency.

CPD Units

3 CPD units

1 hour of learning = 1 unit of CPD.

ACCA members can use this learning to meet their CPD requirements provided it is relevant to their career. If the event contributes to general knowledge and skills, it should be recorded as non-verifiable CPD. If the learning can be applied in the workplace, it will contribute to verifiable CPD.

Fee

Fee: 108 GBP + VAT (128 GBP) per delegate

This event is organised by ACCA UK Continuous Learning Team.

If you have any queries regarding this event please contact us on:

UKCL@accaglobal.com

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Accounting for Pension Schemes: Key updates and practices

Description

This course is tailored for accounting professionals involved with occupational pension schemes, covering recent legislative changes and focusing on practical accounting and auditing issues.

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Accounting for Pension Schemes: Key updates and practices

Description

This course is tailored for accounting professionals involved with occupational pension schemes, covering recent legislative changes and focusing on practical accounting and auditing issues.

Guest Checkout

ACCA on the web

Useful links

Popular links

Connect with us

Call us

ACCA Mail