Our Professional Supporters:
PRAG - Pensions Research Accountants Group
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What is PRAG?

Welcome to the PRAG website

PRAG is an independent research and discussion group for the development and exchange of ideas in the pensions field.    Our efforts are mainly on the areas of reporting and accounting by pension schemes, but we have produced reports on other related matters.  A substantial proportion of our work is in relation to the SORP, "Financial Reports of Pension Schemes" and associated guidance, particularly investment disclosures.

We are a non-profit making organisation.  Our membership is drawn from the auditing profession, specialist accountants working for third party administrators and for pension schemes and pensions specialists from other professions and disciplines.

Please do browse this site to find out more about PRAG and add comments to our consultations on current hot topics.

Shona Harvie




We would appreciate your comments regarding the organisation or the website, please send your comments to:- PRAG@jempro.biz





Diary dates

The 2017 member meetings are:

Summer meeting:  27 June at the Royal Overseas League (registration planned to be from 2pm)

AGM: 23 November at the Royal College of Physicians (registration planned to be from 10am)


PRAG comments on March 2017 Budget

Click here to be re-directed to the Members' Information page


Change to PRAG Secretariat


After several years of much appreciated work, JLT Employee Benefits' term as provider of the secretariat service has now come to an end.


With effect from 1 February 2017, a new provider has been appointed.  The contact details are:



PO Box 999


RH12 9RJ



Guidance on FRS102 paragraph 3.24 (a) - disclosure of legal form of entity etc. has been published by PRAG


Click here to go the Members' Information page








Statements of Recommended Practice ("SORPs") are recommendations on accounting practices for specialised industries or sectors.  

PRAG is recognised by the ASB as the appropriate body within the pensions industry for issuing statements of recommended practice governing the form and content of financial statements for pension schemes.


On this site... 

 Current Projects
 Useful links 

Related Internet links...

 Accounting Standards Board
 The Pensions Regulator
 Pensions Archive Trust

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