From thought leadership to technical pieces, knowledge hub keeps our members and pensions professionals up to date with the recent developments in the industry.
Why going concern matters in the preparation and audit of pension scheme financial statements
By now, most pension scheme trustees are likely to have had discussions with their auditor about preparing a going concern assessment and will have noticed that a bit more is being asked of them.
Implementing an LGBT+ investment lens is a powerful new frontier
Twenty years after introduction, the gender investment lens has been adopted by many professional investors with increasing value realised. The same opportunity is on offer with an LGBT+ investment lens.
By building on the work of recent years in developing the trustee market and improving governance by launching its accreditation service for trustees in 2019 (APTitude), and more recently with working with the Association of Member Nominated Trustees (AMNT), to improve and develop lay trustees working within the sector, the PMI has recently launched the Diploma in Pensions Trusteeship (DPT).
The consultation on The Pension Regulator’s (TPR’s) new ‘super code’ ended on 26 May 2021. It is expected to come into force sometime later this year, but trustees and other governing bodies should start to get ready for it now. The new Code is much more than a copy and paste of extracts from the existing TPR Codes of Practice, and includes, in addition to revisions to existing requirements, brand new content around pension scheme governance and management.
In the majority of cases, a buy-in will be detrimental to the trustees’ ability to achieve a buy-out, requiring re-risking a pension scheme’s portfolio of assets or pushing out the time frame.
The consultation on The Pension Regulator’s (TPR’s) new ‘super code’ ended on 26 May 2021. It is expected to come into force sometime later this year, but trustees and other governing bodies should start to get ready for it now. The new Code is much more than a copy and paste of extracts from the existing TPR Codes of Practice, and includes, in addition to revisions to existing requirements, brand new content around pension scheme governance and management.
In the majority of cases, a buy-in will be detrimental to the trustees’ ability to achieve a buy-out, requiring re-risking a pension scheme’s portfolio of assets or pushing out the time frame.
Why going concern matters in the preparation and audit of pension scheme financial statements
By now, most pension scheme trustees are likely to have had discussions with their auditor about preparing a going concern assessment and will have noticed that a bit more is being asked of them.
Implementing an LGBT+ investment lens is a powerful new frontier
Twenty years after introduction, the gender investment lens has been adopted by many professional investors with increasing value realised. The same opportunity is on offer with an LGBT+ investment lens.
By building on the work of recent years in developing the trustee market and improving governance by launching its accreditation service for trustees in 2019 (APTitude), and more recently with working with the Association of Member Nominated Trustees (AMNT), to improve and develop lay trustees working within the sector, the PMI has recently launched the Diploma in Pensions Trusteeship (DPT).
