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Superannuation and other Trust Funds (Validation) Act 1927
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5 Accounts and reports of registered funds.E+W+S
(1)The trustees of every registered fund shall, once in every year, cause to be prepared a statement of accounts and balance sheet of the fund which shall be audited by an auditor, and shall, at least once in every five years, cause an investigation and report to be made by an actuary as to the financial condition of the fund.
(2)A copy of every statement of accounts, balance sheet and report prepared under this section signed by the auditor or actuary, as the case maybe, and by the secretary of the fund, shall be sent to the [F1Authority] within twelve months after the close of the period to which it relates.
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F1Words in s. 5(2) substituted (1.12.2001) by S.I. 2001/349, arts. 1, 178(2)(c)
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C1 S. 5: power to continue conferred (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 5, 7(2), Sch. 3 Pt. II para. 15
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