2005 No. 3456
The Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005
Made
Laid before the House of Commons
Coming into force
Citation and commencement1
These Regulations may be cited as the Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005 and shall come into force on 6th April 2006.
Specified descriptions of persons in relation to the audit of registered pension scheme accounts2
In relation to the audit of the accounts of a registered pension scheme, the following descriptions of person are specified namely—
a
b
This is subject to regulation 3.
Circumstances in which a person specified under regulation 2 is not to audit scheme accounts3
Notwithstanding regulation 2, a person shall not be a registered pension scheme’s auditor if he is—
a
a member of the scheme;
b
employed under a contract of service by the scheme administrator;
c
an employer in relation to the scheme; or
d
ineligible, by virtue of section 27 of the Companies Act 1989, to audit the accounts of a company which is an employer in relation to the scheme.
(This note is not part of the Regulations)