Law and Regulation

The Financial Reporting Council (FRC) is proposing changes to FRS102 in response to concerns that the revised UK accounting standard is not cost effective.

Pension schemes must review their contracts with investment managers to identify issues that could put trustees' fiduciary duties at risk, according to Squire Patton Boggs.

Six people have been arrested today, following allegations of fraud relating to automatic enrolment.

Taxpayers, the state and retirees have an uncertain future because of the ‘freedom and choice' policy introduced in April, according to research.

Crisis averted, for now

How TPR is helping schemes meet its governance targets

LGPS funds will be reclassified as retail investors, which could lead to a major asset sell-off, increase costs, and restrict what they can invest in, finds Stephanie Baxter

Lay trustees must up their game

A new accounting standard will worsen the insolvency scores of hundreds of employers in the Pension Protection Fund, finds Stephanie Baxter

Sobering reading for lay trustees