We have released the latest Mercia content for Pension Schemes.
This updates includes:
- New FRC Auditing and Ethical Standards
- Revised guidance for Practice Note 15: The Audit of Occupational Pension Schemes in the UK
- Other general updates to guidance and documentation
You should ensure that these changes are reflected in your audit files as required to comply with the Auditing Standards and other legislative requirements.
Please note that this workpaper pack should only be used for audits of financial statements with accounting periods commencing on or after 17 June 2016.
Before you commence your audits, please read the Mercia What's Changed documentation, which can be found here.