Pension schemes: exposure draft of an auditing guideline

Article Abstract:

An exposure draft of proposed auditing guidelines for pension plans has been issued by the Auditing Practices Committee. The guidelines apply to all audits carried out under the requirements of The Occupational Pension Schemes Regulations of 1986. Topics covered include the funding methods of pension schemes, fund investments, investment management and multi-employer investment arrangements. The trust laws, social security legislation, tax laws and accounting standards relevant to pension schemes are discussed.

Accounting and auditing, Pension funds

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Interim guidance on ad hoc reporting

Article Abstract:

The reporting requirements imposed by the Banking Act of 1987 are discussed. Under the Act, the Bank of England is empowered to obtain information from institutions, and the Bank will require reports in three areas: internal control systems, accounting records, and bank returns. The role of auditors in the bank supervisory process, the statutory provisions regarding the auditor's duties, and reporting procedures are discussed.

United Kingdom, Banking industry, Corporation reports, Company reports

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