The UK Financial Reporting Council (FRC) has issued guidance for reporting accountants of stakeholder pension schemes in the UK.
The guide provides accountants guidance for reporting on stakeholder pension schemes, as they are required to state whether trustees or managers of such schemes have provided them with documentation demonstrating certain processes required to be described by the trustees/managers have taken place.
This updated guide includes more recent references to outdated legislation and regulations, as well as changes to the language of the illustrative reporting accountant’s statement to "more closely track that of the regulation requiring it".
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