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The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996
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- UK Statutory Instruments
- 1996 No. 1975
- Regulation 3
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The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996, Section 3 is up to date with all changes known to be in force on or before 25 November 2024. 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.
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- Act by S.I. 2000/1403 reg.32 Sch.2
Form and content of the accounts audited by the auditorE+W+S
3. The accounts audited by the auditor of the scheme shall—
(a)contain the information specified in [F1regulation 3A];
(b)show a true and fair view of—
(i)the financial transactions of the scheme during the scheme year;
(ii)the amount and disposition of the assets at the end of the scheme year;
(iii)the liabilities of the scheme, other than the liabilities to pay pensions and benefits after the end of the scheme year; and
(c)contain a report by the auditor as to whether or not in his opinion the requirements of paragraphs (a) and (b) are satisfied.
Textual Amendments
F1Words in reg. 3(a) substituted (1.4.2016) by The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) (Amendment) Regulations 2016 (S.I. 2016/229), regs. 1, 2(3)
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