内容

目次

Part 1 Pension schemes and the disclosure regulations: types of pensionscheme; the regulatory framework; general scheme disclosurerequirements; statements to individuals. Part 2 Form and content ofannual reports: the annual report; form and content of accounts; therevenue account; investments; other assets and liabilities; theactuarial valuation and statement; the Trustees' Report; the InvestmentReport; insured schemes. Part 3 The audit of pension scheme accounts:the auditor and the auditor's report; general approach to the pensionscheme audit; approach to specific areas of the audit; the audit report.