Pension Scheme Accounts – Going Concern Issues

Scheme Auditors will be asking more challenging questions about the assessment of the Scheme as a ‘Going Concern’ when auditing the next set of annual accounts.  This is in line with guidance from the Financial Reporting Council. 

We have produced an information sheet on this topic. It would be sensible to engage with your auditors early to ensure that you understand their requirements to avoid delays and unexpected costs.