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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:- feedback@prag.org.uk




The practical guidance to SORP investment disclosures has been revised for the latest valuation hierarchy requirement

Click here to access the guidance. This is on the Members' Information page.


VAT update

Click here to see the latest guidance from HMRC


PRAG Summer Meeting

The Summer Meeting took place on 28 June 2016 at the Royal Overseas League.  Copies of the slides are now available by following this link.


Guidance on DC Chair's statements published

PRAG has published guidance to support the preparation of governance statements

Click here to be re-directed to 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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