Shona Harvie

Shona Harvie

Partner, Pension Funds Group

I have 30 years' experience of providing audit, assurance and advisory services as a chartered accountant. I am a dedicated pension specialist. My clients include pensions schemes of all sizes including those with multi-billion pound net assets.

I am the Chair of the Pensions Research Accountants' Group (PRAG) and a regular speaker at conferences and events. I play a key role in pension sector and sit on a number of working party groups shaping best practice in the industry, in particular covering the pensions SORP and investment related matters.

I am author of the book Practical Pension Scheme Accounting, which offers practical guidance on the preparation of the report and accounts for occupational trust-based schemes under the pension SORP and latest regulations.

My internal roles have included Risk Partner for 10 years and I currently lead on ensuring the pensions team have the knowledge and tools to undertake their pension audit work.

What I Do

  • Pension scheme financial statement audits
  • Pension scheme internal audit
  • Master trust assurance reporting
  • Assurance work
  • Risk and governance

My Clients

  • Defined benefit and defined contribution schemes 
  • Hybrid Schemes
  • Master trusts
  • Common Investment Funds
  • Investment funds


  • Chair of the Pensions Research Accountants' Group (PRAG) Executive Board, which issues guidance in many areas to the pensions industry
  • Member, PRAG SORP working party
  • Member, PRAG/Investment Association working party Member, PRAG Pensions
  • Auditor Technical Discussion Group