Auditing and Assurance Standards and Guidance

FRC Bulletins

Bulletin 2: Guidance for Reporting Accountants of Stakeholder Pension Schemes in the United Kingdom

Trustees' or managers' declarations

12.As described above, the trustees or managers are required to make statements to the effect that systems and controls provide reasonable assurance that specified aspects of the Regulations have been complied with and to describe the process that has been undertaken to make such statements. Guidance for trustees and managers to assist them in fulfilling these responsibilities has been issued by the Pensions Research Accountants Group (PRAG)6.
6 "Making the Annual Declaration - A Guide for Trustees and Managers of Stakeholder Pension Schemes". Copies of this guidance may be obtained from PRAG's website: www.prag.org.uk.
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