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8. A statement whether the accounts have been prepared in accordance with the Statement of Recommended Practice, the guidelines (“Financial Reports of Pension Schemes”) published by the Pensions Research Accountants Group(1) or another organisation approved for this purpose by the Accounting Standards Board(2), current at the end of the accounting period and, if not, an indication of where there are any material departures from those guidelines.
Copies of this guidance can be obtained from Croner CCH Group Limited, 145 London Road, Kingston-upon-Thames, Surrey, KT2 6SR.
The Accounting Standards Board can be contacted at 5th Floor, Aldwych House, 71-91 Aldwych, London, WC2B 4HN.
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