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Pension Schemes Audit

Our specialist Auditors provide expert, market-leading audit and assurance services to guide Pension Scheme Trustees through complex statutory obligations and manage risk effectively.

Expert pension scheme audit & assurance

Guiding pension scheme trustees through complex obligations

As a Pension Scheme Trustee, you carry the significant responsibility of managing scheme assets and ensuring compliance with a complex web of regulations, including the Pensions SORP. An effective audit is crucial not only for compliance but for providing assurance that the scheme is being governed correctly and that member benefits are secure.

The specialist Pension Audit team at Armstrong Watson works with a wide range of occupational pension schemes, from defined benefit to defined contribution plans. We understand the risks and challenges you face. Our partner-led service focuses on providing robust assurance, practical advice, and proactive support to help you meet your fiduciary duties with confidence.

Speak to a pension audit specialist 

Pension & Membership Scheme accounts preparation services

Applying our extensive accounting experience and expertise our specialist Pension Scheme knowledge means that preparing pension scheme accounts is both effective and efficient. We have ethical independence but can call upon the specialist services of our own in-house Pension Advisors. We communicate effectively and ensure you are kept abreast of all important matters throughout the process.

Professional Supporter:

Key contact

Brendan O’Connor, Audit Director, Pension Schemes

Brendan O’Connor

Audit Director, Pension Schemes

Contact Brendan

Why Choose Armstrong Watson?

Unrivalled expertise: Our team is dedicated to the pensions sector. This focus ensures our knowledge is market-leading and applied practically to benefit your scheme. 

Integrated specialist advice: As auditors, we maintain strict ethical independence. However, we have the unique advantage of being able to call upon our own in-house, regulated Financial Planning and Wealth Management team for specialist investment and tax advisory services when permitted and required. 

Partner-led engagement: You will have a high level of partner and senior management involvement throughout our relationship, ensuring accountability and access to top-tier advice. 

Clear, proactive communication: We ensure you are kept fully abreast of all important matters throughout the audit and reporting process. 

Recent news stories

Couple looking at a laptop

11th May 2026

Occupational pension schemes: accounting and reporting changes under the 2026 Pension SORP

money in a piggy bank

26th November 2025

Budget 2025: ISAs, pension salary sacrifice and savings taxes, and the impact on your financial planning

office workers

26th November 2025

Budget 2025: NMW increases, pension salary sacrifice, and the Fair Work Agency

Frequently Asked Questions

The most asked questions for for pension trustees

Most occupational pension schemes with 100 or more members at the start of the scheme year are required by law to have their accounts audited annually. Smaller schemes may also require an audit if stipulated in the trust deed. 

The Statement of Recommended Practice (SORP) for pension schemes sets out best practices for financial reporting. Compliance is essential for demonstrating transparency and good governance. Our team are experts in its application. 

We adhere to the highest professional and ethical standards set out by the FRC. Our internal structures and processes ensure a clear separation between our audit function and any other advisory services provided to your sponsoring employer. 

Professional supporter

We are proud to be a professional supporter of The Pensions and Lifetime Savings Association (PLSA), demonstrating our commitment to excellence within the pensions industry. 

Meet the team

Brendan O’Connor

Audit Director, Pension Schemes

Karen Rae

Charity and Not for Profit Director

David MacLeod

Audit & Assurance Senior Manager

Get in touch

Get in touch to speak to one of our specialist advisers and explore how we can help you.

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Latest news

Couple looking at a laptop

Occupational pension schemes: accounting and reporting changes under the 2026 Pension SORP

by Brendan O’Connor - 11th May 2026

money in a piggy bank

Budget 2025: ISAs, pension salary sacrifice and savings taxes, and the impact on your financial planning

by Justin Rourke - 26th November 2025

office workers

Budget 2025: NMW increases, pension salary sacrifice, and the Fair Work Agency

by Brian Rudkin - 26th November 2025

VAT policy change on management of pension funds opens door to 4-year reclaims

by Armstrong Watson - 14th August 2025

Financial planning in a new era: Navigating UK tax changes to IHT, CGT & pensions

by Justin Rourke - 14th August 2025