The Auditing Practices Board (APB) of the FRC has this week issued Practice Note 15 (I) (Revised) which updates the current guidance, which was issued in December 2005, for changes in the regulatory environment for pensions in Ireland including the Occupational Pensions Schemes (Disclosure of Information) Regulations 2006.
Jon Grant, Executive Director of APB commented:
"APB is extremely grateful for the work of the Institute of Chartered Accountants in Ireland and the Irish Pensions Board in helping to prepare this document; we hope that it will be of assistance to auditors of Irish pension schemes."