Point in time view as at 18/01/2020.
Pensions Act 2008, Cross Heading: Accounts is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
20(1)The trustee corporation must—U.K.
(a)keep proper accounting records, and
(b)prepare a statement of accounts in respect of each financial year.
(2)A statement under sub-paragraph (1)(b) must be prepared by the trustee corporation in such form as the Secretary of State may direct.
(3)The trustee corporation must send a copy of a statement under sub-paragraph (1)(b)—
(a)to the Secretary of State, and
(b)to the Comptroller and Auditor General.
(4)A copy of a statement must be sent under sub-paragraph (3) within such period, beginning with the end of the financial year to which the statement relates, as the Secretary of State may direct.
(5)The Comptroller and Auditor General must—
(a)examine, certify and report on a statement received under this paragraph, and
(b)send a copy of the certified statement and of the report on it to the Secretary of State as soon as possible.
(6)The Secretary of State must lay before Parliament a copy of the statement and report sent under sub-paragraph (5)(b).
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