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Nest publishes sixth assurance report

Published: 16 July 2020

Nest has today published its sixth master trust assurance report which confirms the pension scheme’s internal controls meet the robust requirements set by The Pensions Regulator (TPR). 

Nest published its first type 1 AAF 02/07 Master Trust Assurance report in July 2015 and has published a type 2 report each subsequent year.

Master trusts, like Nest, are expected by TPR to obtain independent assurance to demonstrate that the scheme has the appropriate controls in place. This year’s independent assessment was completed by KPMG LLP who reported against a range of control objectives, including administration, investment, governance and information security.