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	MAIN INDEX
12	Trustees’ Annual Report and Accounts
13	Role of the Actuary
	13.0	Introduction
	13.1	Role of the Actuary
	13.2	The Actuary’s Clients and Other Interested Parties
	13.3	Actuarial Valuations
	13.4	Accounting for Pension Costs in Company Accounts – SSAP 24 and FRS 17
	13.5	Determining Actuarial Factors for the Scheme
	13.6	Actuarial Certificates
	13.7	Financial Reporting Standard 17 (FRS 17 and IAS 19)
	13.8	Ombudsman’s Case Study
	13.9	Some Do’s and Don’ts
14	Frequency and Main Features of an Actuarial Valuation

13.0 - Introduction

13 Role of the Actuary

13.0 Introduction 13.1 Role of the Actuary 13.2 The Actuary’s Clients and Other Interested Parties 13.3 Actuarial Valuations 13.4 Accounting for Pension Costs in Company Accounts – SSAP 24 and FRS 17 13.5 Determining Actuarial Factors for the Scheme 13.6 Actuarial Certificates 13.7 Financial Reporting Standard 17 (FRS 17)   International Accounting Standard 19 (IAS 19) 13.8 Ombudsman’s Case Study 13.9 Some Do’s and Don’ts

13.0 - Introduction