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






Summer meeting

The Summer meeting is being held on 27 June at the Royal Overseas League. Registration is from 2pm

To register, simply send an e-mail to PRAG@jempro.biz


2017 subscriptions are now due


The subscriptions for 2017 are due for payment by 31 May.  Please click here to go the letter from the Chair and the renewal form


If you are not already a member, please click on the "Membership" link to the right for an application form.


PRAG comments on March 2017 Budget

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



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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