IAS26 disclosures
Tower Hamlets Council is currently auditing its Pension Fund's financial statements, which include IAS26 disclosures, with an expected disclaimer opinion due in November 2026.
Tower Hamlets Council's Audit Committee reviewed an audit plan in September 2026 for its Pension Fund's financial statements for the year ending March 31, 2026. External auditors Ernst & Young (EY) presented the plan, outlining the audit strategy and identified risks. The audit fieldwork is nearing completion.
An Audit Findings Report (ISA260) is expected to be issued at the Audit Committee meeting in November 2026. An expected disclaimer opinion for the Pension Fund's financial statements, which include IAS26 disclosures relating to accounting and reporting by retirement benefit plans, is also anticipated at this meeting.
Key facts
- Tower Hamlets Council's Audit Committee reviewed an audit plan for the Pension Fund's financial statements for the year ending March 31, 2026, in September 2026. Source
- External auditors Ernst & Young (EY) presented the audit plan. Source
- An Audit Findings Report (ISA260) is expected at the November 2026 Audit Committee meeting. Source
- An expected disclaimer opinion is also due at the November 2026 Audit Committee meeting. Source
About this summary
This summary was written automatically from our published stories and the council meeting records they draw on. It describes what councils have discussed and decided; it does not take a view on any decision. Each key fact links to the story it comes from. Updated 30 September 2026. Spotted a mistake? Email community@opencouncil.network.