Regulatory Alerts2025-11-27
Prudential Standard of 2022 (RF) – Regulatory Reporting and Audited Financial Statements for Pension Funds
The Financial Sector Conduct Authority has issued a draft Prudential Standard requiring all registered pension funds to prepare audited financial statements in accordance with IFRS and submit detailed regulatory reporting schedules. The updated framework standardizes disclosures for investments, operating leases, impairment, and Regulation 28 compliance while repealing multiple prior reporting notices. Fund boards must implement these enhanced financial policies and file completed reports using the Authority’s prescribed template by 18 January 2023.
Share