Pension Scheme Accounts following FRS 102 & SORP - ICAS

This practical half-day course provides a clear and comprehensive update on preparing pension scheme financial statements under FRS 102 and the latest SORP, making it essential for accountants, administrators, trustees and auditors involved in pension scheme reporting. The session covers the form and content of pension scheme accounts, fair value measurement of investments, use of the fair value hierarchy, and key disclosure requirements, including PRAG guidance on investment disclosures and derivatives. Participants will also explore the treatment of annuity contracts, AVC arrangements, PPF considerations, schemes in wind-up, and the reporting of post-balance-sheet events and going concern. With expert-led insights and practical illustrative examples, this course will strengthen confidence, ensure compliance and enhance the quality and clarity of pension scheme financial statements.

International students: £182.40

UK students: £182.40

UK/Home: £182.40

International: £182.40

10 September 2026

• Online, United Kingdom