112 Regulations as to auditors.N.I.
The Department may by regulations make provision as to—
(a)the appointment, resignation and removal of auditors of occupational pension schemes;
(b)the duty of employers and auditors of employers to disclose information to the trustees or managers of occupational pension schemes and the auditors of such schemes;
(c)the duty of trustees or managers of an occupational pension scheme to disclose information and to make documents available to the auditors of the scheme.