Accounts
6A The Trustee shall appoint an auditor to the Scheme who must be a person who is qualified by law to act as auditor of a company but may not be a Member or Participating Employer or an employee or director of a Participating Employer or of the Trustee or its subsidiaries.
The auditor shall prepare and audit the annual accounts of the Scheme and shall submit them to the Trustee within 6 months of the date as at and to which the accounts are drawn up. The audited accounts shall be drawn in such a way as to show what part or proportion of the assets of the Scheme relates to each Section and shall comply with the laws as to the disclosure of information set out in the Pensions Act (“the Disclosure Laws”).
As soon as they are available, the Trustee shall give a copy of that part of the audited accounts which relates to a particular Section to the Chairman of the Pensions Committee and the Designated Employer for that Section. The Trustee shall also give a copy of the parts of the audited accounts which relate to the 1994 Pensioners “A” and “B” Sections to the Secretary of State as soon as they are available.