SORP 2026 marks a major shift in pension scheme financial reporting, with ambitious aims to improve clarity, transparency and consistency. Lauren Carlyle and Shaun Bailey outline what’s changed and early actions to help trustees prepare with confidence.
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Practical guidance on preparing for an FCA sanctions compliance review, covering regulatory expectations, programme readiness and how to respond effectively.
Emma Young provides a summary on what organisations need to consider in 2026 to meet provision 29 requirements for the first year reporting.
As UKREiiF approaches, explore how aggregation, pragmatic risk allocation and blended funding models can unlock delivery and accelerate viable schemes.
Analysis of the Waldorf judgment, explaining how the High Court confirmed that HMRC can be crammed down under UK restructuring plans and the implications
With the 30 June 2026 deadline approaching, we explore how UK insurers can build solvent exit plans that meet PRA expectations and deliver value beyond compliance.
Two recent ECB fines highlight risks in RWA misreporting and model governance failures. Learn what Basel 3.1 means for RWA accuracy, internal models, and board-level assurance.
Explore the implications of the Gunfleet Sands case on capital allowances claims for pre‑development costs.
Phase 1 SM&CR reforms are underway, streamlining compliance for in-scope firms to improve efficiency while maintaining robust accountability.
Planning a move to, or return to, the UK is a significant step for global Indians. This article covers UK residence and arrival planning.
Explore how recent changes to Business Property Relief (BPR) and Inheritance Tax could impact business owners and the businesses they control.
We look at the impact of the APP fraud reimbursement scheme for payments firms, and the importance of operational resilience and wind-down planning.
Survey insights into internal ratings‑based (IRB) models, regulatory challenges and the role of AI under Basel 3.1.
The motor retail sector must remain agile to withstand a period of significant change, but the right capital structure can help build financial resilience.
Our annual report outlines how not-for-profit organisations can manage risks during ongoing uncertainty.
Catch up on our review of how charities can manage risks and financial reporting
