The UK Auditing Practices Board (APB) has
issued a revision of practice note 15 on occupational pension

The new guidelines reflect the issuance of new ISAs
for the UK and Ireland and the changes in the legislative and
regulatory framework.

APB chairman Richard Fleck said this practice
note is important guidance for auditors of occupational pension

“The issuance of the clarified ISAs has
significantly improved the quality of auditing standards and those
improvements are now reflected in this revision to the practice
note,” Fleck said.