http://www.legislation.gov.uk/nisr/1997/40/regulation/4/made
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997
Pensions
Occupational pensions
Insurance
Government Printer for Northern Ireland
2016-09-13
PENSIONS
These Regulations make provision in respect of documents which the trustees or managers of an occupational pension scheme must obtain.
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997
reg. 2(2C)
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) (Amendment) Regulations (Northern Ireland) 2016
reg. 2(2)(b)
reg. 1
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997
reg. 3A
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) (Amendment) Regulations (Northern Ireland) 2016
reg. 2(4)
reg. 1
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997
reg. 2(2AA)
The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014
Sch. 9
para. 5(a)
reg. 1(1)
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997
Sch.
para. 5A
The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014
Sch. 9
para. 5(b)(ii)
reg. 1(1)
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997
reg. 3A(7)
The Occupational Pension Schemes (Investment) (Employer-related Investments by Master Trusts) (Amendment) Regulations (Northern Ireland) 2022
reg. 2(a)
reg.001(1)
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997
reg. 3A(8)
The Occupational Pension Schemes (Investment) (Employer-related Investments by Master Trusts) (Amendment) Regulations (Northern Ireland) 2022
reg. 2(b)
reg.001(1)
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997
reg. 2(2A)
The Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations (Northern Ireland) 2006
Sch.
art. 1(3)
Form and content of the auditor’s statement4
The auditor’s statement about contributions under the scheme shall contain—
a
a statement as to whether or not in his opinion contributions have been paid in accordance with the schedule of contributions or payment schedule; and
b
if the statement under paragraph (a) is negative or qualified, a statement of the reasons.