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Pension schemes audit and

assurance
Auditing for pension schemes is a specialist area that requires expertise and an
understanding of the sector. Find articles, books and online resources providing quick
links to guidance, support and updates.

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Articles and books from the Library

FRC guidance
PN 15: The Audit of Occupational Pension Schemes in the United Kingdom (Revised)
Revised Practice Note issued by the FRC in November 2017.

The audit of defined benefit pension obligations

An FRC July 2018 report focusing on the quality of pension audits in a sample of 51 of its audit inspections
carried out during 2017-18. Identifies areas that require improvement, as well as current good practice. 

ICAEW support and guidance

Occupational pension scheme governance - assurance about internal controls 
controls 
ICAEW guidance aimed at addressing any expectation gaps around assurance in the pension schemes sector, in
particular looking at how internal and external audit can play a part in the governance of UK pension
arrangements. Published in March 2019.

Preparing an audit report for occupational pension schemes

ICAEW helpsheet designed to explain the main changes that are needed to the audit report of a pension
scheme compared to that of a company. Last updated in September 2018.

TECH 12/16 AAF – Assurance Reporting on Master Trusts: Master Trust supplement to AAF 02/07
to AAF 02/07,
A supplement to AAF 02/07, produced in association with the Pensions Regulator, this Technical Release
addresses assurance reporting on governance control procedures established by trustees of Relevant Multi-
employer Schemes (Master Trusts). Issued in November 2016.

TECH 12/13 BL – Audit reporting on multi-employer scheme segregated accounts 

accounts 
Guidance on audit reports issued to Trustees on the segregation of pension schemes, under the Pension
Protection Fund Multi-Employer Regulations. Issued in October 2013.

TECH 02/08 – Actuaries' and auditors' inter-professional communication – Pensions and other post-retirement
benefits
Guidance designed as a practical tool for actuaries and auditors to use when communicating with each other in
the context of accounting requirements for retirement benefits in employer accounts and pension scheme
financial statements. Issued in April 2008.

AAF 01/06 Assurance reports on internal controls of services organisations made available to third parties
Technical Release originally issued in June 2006, with a revised supplement issued in 2012.

Online articles
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Articles and books in the Library collection

The ICAEW Library & Information Service includes a collection of articles and books on auditing pension
schemes that can support your work.

Selected title
Preparing audit reports
D.Duvall (Wolters Kluwer, 2016)
A practical guide to UK audit reporting, covering the legal framework and including example reports.

Further titles
View a list of articles and books in our collection on pensions audit and assurance

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