We used the revised Example Pension Fund Accounts publication to be issued by the CIPFA Pensions Panel as a basis for this workshop and also reviewed issues arising from the audit of the 2015/16 Pension Fund Accounts to highlight best practice and also identify areas which are likely to impact on financial reporting by local authority pension funds for 2016/17. We also considered faster closing and estimation techniques and discussed how the establishment of asset pools will affect the accounting and financial reporting frameworks