Solicitors (NI Regulations)
The Pension Schemes manual has been developed to enable the auditor to satisfy accounting requirements and compliance matters; apply the auditing standards specifically to pension schemes; and have a better understanding of the audit and accounting requirements.
The manual includes:
- Guidance notes - that summarise the requirements of the Solicitors' Accounts Regulations and the problems they present. They include the reporting requirements of SAR and guidance on the use of the work programmes.
- A work programme - that consists of a planning section, a completion section and five sections of suggested tests. Normal procedures relating to controlling and recording the work should be applied.
- Accounting, tax and other services. This section does not deal with the accounts preparation work etc. undertaken for the solicitor. This will not differ from the same services provided to other unincorporated businesses and normal procedures should be followed. At the planning stage the additional work required by this manual should be dovetailed with other planned work for maximum efficiency.
Cost
The manual costs £195 (£145*).
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