Part VI Further Requirements for Protection of Scheme Members

112 Regulations as to auditors.

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.