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Guidance for members

  1. Revised PRAG guide on going concern

    Hear about the Pensions Research Accountants Group’s revised guidance on Pension scheme financial statements and going concern.

  2. TPR: easements and enforcement update

    TPR easements come to an end and enforcement activity returns to normal.

  3. C-19: TPR updates

    Updates from TPR on auto-enrolment, the CJRS and pension contributions, and reporting deadlines and duties.

  4. C-19: Pension scheme reports guide

    New guidance from ICAS, ICAEW and PRAG on the implications of COVID-19 for pension scheme financial reports and audit.

  5. DB schemes with distressed sponsors

    ICAS highlights TPR’s guidance for DB pension scheme trustees with a sponsoring employer in corporate distress.

  6. TPR issues COVID-19 updates

    We highlight TPR’s update for trustees, employers and sponsors.

  7. Pensions: section 179 accounts

    ICAS and ICAEW commentary to assist pension trustees preparing relevant accounts for section 179 valuations due on 31 March 2020.

  8. Transitioning to DB accounting

    Keith Purnell and Christine Scott report on the publication of guidance for charities on transitioning from DC to DB accounting.

  9. Pension schemes: GMP equalisation

    Christine Scott reports on new Guidance for pension schemes on accounting for Guaranteed Minimum Pension equalisation published by PRAG.

  10. Pension schemes: financial reports

    ICAS reports on the changes to Financial reports of pension schemes: A statement of recommended practice (The Pensions SORP).

  11. Key questions on pensions revisited

    Christine Scott summarises the outcome of the Challenging Conversations pensions debate led by ICAS by revisiting the five key questions we posed at the outset.

  12. The Pensions Dashboard: 3 key risks

    "The challenges pension providers face in supporting the pensions dashboard are immense. As part of ICAS’ Challenging Conversation about pensions, Liz Duffy highlights three key challenges they face."

  13. ICAS policy positions on pensions

    Find out about the ICAS Pensions Panel

  14. FRS 102: Practical considerations for pension schemes

    Find out the practical considerations for preparing pension scheme reports and accounts under FRS 102.

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