Pensions Audit and Assurance

Our pensions audit and advisory group comprise experienced specialists who are passionate about providing real, value added assurance to Trustees

At Deloitte, we understand pensions audit and assurance and our specialist knowledge and industry experience enables our experts to provide tailored assurance to trustees. All the staff within our group have in depth experience and bespoke training to ensure that we deliver efficient, insightful and effective audits.

In addition to external audits, we offer a wide range of assurance services including:

  • Additional assurance - by extending the breadth and depth of the core statutory audit, eg, benefit recalculations;
  • Accounting and regulatory assistance - including support on the practical implications of adopting FRS102;
  • Audit readiness - providing assistance to schemes in the accounts preparation and audit readiness;
  • Internal audit - delivered through co-sourcing, outsourcing or a combination of these;
  • Governance reviews - including those for the trustee board or sub-committees;
  • Risk management assessment - including assessing the effectiveness of your scheme’s risk management process;
  • DC governance - including DC health checks and assistance with implementing the DC code of practice; and
  • Internal controls assurance - reporting for administrators, independent trustees and master trusts.

The government is introducing some of the most significant changes to pensions legislation in almost a century.

“Freedom & Choice in Pensions” will come into force from 6 April 2015. These changes will allow pension scheme
members full flexibility in how they access their Defined Contribution (DC) pension saving when they reach
retirement age. The Pensions Act 2015 received Royal Assent on 3 March 2015.

This document is intended to provide a high level guide to the issues that will need to be considered and provides a checklist for pension scheme Trustees (both DC and DB) to help them prepare their schemes for the changes.

Freedom & Choice: Changes in pension legislation from April 2015: A practical guide for Trustees

Key contacts

Helen Perkins

Helen Perkins


Helen leads our Pension Assurance Group, which provides both external and internal services to clients. To our clients she also brings a wealth of industry experience and energy and has a reputation f... More

Andy Fern

Andy Fern


Andy is a Pensions Audit Director with a vast experience at providing audit and assurance services to pension schemes. He has specialised in pension scheme audits since 1999 and has worked with some o... More