Every pension scheme operates differently, with its own structure, risks, and regulatory pressures. That’s why our pensions audit approach is flexible, practical, and tailored to the specific characteristics of your scheme.
We invest time in understanding how your scheme operates, what matters most to trustees, and where potential risks may arise. This allows us to deliver audit findings that are relevant, proportionate, and aligned with your strategic and governance objectives.
Whether supporting cost-conscious private schemes or more complex arrangements requiring enhanced governance oversight, our audits are designed to deliver transparency, value for money, and actionable outcomes.
✓ Most occupational pension schemes are required to have an annual audit. Requirements depend on scheme type, size, and regulatory framework. We can confirm your scheme’s specific obligations.
We audit pension scheme financial statements in line with applicable accounting standards, including FRS 102 and the Pension SORP, alongside relevant regulatory requirements.
In addition to the audit, we provide insight on governance, risk management, and controls, helping trustees strengthen oversight and decision-making.
No. Our audits are carefully planned to minimise disruption, with clear timelines and efficient information requests.
Timescales depend on scheme size and complexity, but our structured process enables timely completion and reporting to meet trustee and regulatory deadlines.
Book a free, no-obligation chat with our experts where we find out a bit more about your business, explain our services, and how we could work with you.
Our audit team has extensive experience in pension scheme regulation, financial reporting, and trustee governance, ensuring your audit is handled by professionals who understand the sector.
We follow a structured audit process that balances technical rigour with pragmatism, delivering meaningful insight without unnecessary disruption.
Our fixed-fee approach provides certainty on costs while ensuring a high-quality audit service that represents strong value for trustees and sponsors.
We support trustees in meeting statutory and reporting obligations, including compliance with FRS 102 and the Pension SORP, while contributing to wider governance objectives.
Our established pensions audit methodology allows us to deliver reports promptly, helping trustees and sponsors make informed decisions without delay.
Our pensions audit services are designed to support trustees in fulfilling their responsibilities while maintaining confidence among members and stakeholders.
➲ Pension Scheme Financial Statement Audits
We deliver robust, proportionate audits of scheme financial statements, balancing compliance with practical insight.
➲ Scheme Risk Register Review
We assist trustees by reviewing and assessing scheme risk registers, providing feedback on risk identification, mitigation, and control effectiveness.
➲ Independent Assurance Reporting
Our independent assurance reports provide additional confidence over financial management, controls, and governance arrangements.
| Area | Smaller Audit Firms | Rothstone Accountants |
|---|---|---|
| Pension-Specific Expertise | Limited or generalist knowledge | ✓ Dedicated pension audit specialists |
| Understanding of Governance | Primarily compliance-focused | ✓ Strong focus on trustee governance and risk |
| Audit Planning & Delivery | Often resource-constrained | ✓ Structured, efficient, and well-resourced |
| Fee Transparency | Fees may vary or increase | ✓ Clear, fixed-fee approach |
| Regulatory Awareness | Reactive to changes | ✓ Proactive, up-to-date regulatory insight |
| Reporting Quality | Basic statutory reporting | ✓ Clear, insightful, decision-focused reports |
| Continuity & Support | Reliant on small teams | ✓ Consistent support with depth of expertise |
