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This report, written by Simon Hopkins, is a practical guide to a model he has developed to support finance professionals in the charity sector to become leaders.
The Financial Reporting Council (FRC) is replacing current UK GAAP with effect from periods beginning on or after 1 January 2015.
The changes affecting occupational pension schemes are set out in Financial Reporting Standard 102. Financial Reporting Standard 17 (FRS 17) will no longer apply. This briefing paper focuses on the impact of this new standard on pension scheme accounting for organisations participating in defined benefit pension schemes with more than one employer.
Pension Auto Entrolment Checklist - an audit assessment
From 2015 onwards, we estimate that 22,000 charities will have to comply with pension auto-enrolment regulations.
To support small charities with the auto-enrolment process, CFG has produced this guide in collaboration with Premier Pensions.
It contains key lessons from organisations who have already been through the process of auto-enrolment, along with case studies from small charities providing information about some of the steps they have taken in order to prepare.
This practical guide will leave you with a clear outlook on your responsibilities and the confidence to implement the new regulations well.
This research report is published as part of the Clore Social Fellowship and provides information for finance directors seeking to improve their influencing ability within their organisations.