The Scheme Advisory Board along with the Institute of Chartered Accountants in England and Wales (ICAEW) has published an informer document to explain the timeline and information flow for the triennial valuation and accounting/audit purposes.

The document is intended to be a practical document that explains:

The primary audience for this informer is expected to be scheme employers and their external auditors, however, pension fund officers and actuaries will also find the document useful. ICAEW and the LGPS Scheme Advisory Board have also created a short video on the Informer in which Jack Bower, ICAEW and Becky Clough, LGPS SAB discuss why it was developed and how to use it.

The Secretariat wishes to thank all the participants listed on page 3 of the document, in particular Peter Worth of Worth Technical Accounting Solutions Ltd, members of the Compliance and Reporting Committee Audit Working Group and the attendees of the Audit Roundtable for all their input into the document.

Any feedback should be sent to: [email protected]