Stephen Leah

Senior Pension Fund Accountant, Barnett Waddingham LLP

Stephen Leah joined the Barnett Waddingham Leeds Administration Team in March 2001.

Stephen has over thirty years pension administration experience gained with large in house pension schemes and pension consultants, with experience in all aspects of pension administration, accounting and payroll procedures. Stephen is currently a Senior Pension Fund Accountant and is responsible for the co-ordination, preparation and checking of Trustees Reports and Accounts.

Stephen is a member of the firms Pension Scheme Accounts Committee, is a member of the Pension Research Accountants Group (PRAG) and contributes to the PRAG SORP Third Party Administration Working Party.

Contributed to

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Pension scheme annual reports and accounts

Practice Notes

This Practice Note looks at the statutory and regulatory requirements for UK occupational pension schemes to prepare an annual report and accounts. In particular, it covers the requirements of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013, SI 2013/2734; the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996, SI 1996/1975; the latest Financial Reports of Pension Schemes: A Statement of Recommended Practice (SORP); and the Financial Reporting Standards issued by the Financial Reporting Council and effective from 1 January 2016 (FRS 100 and FRS 102).

Pensions