http://www.legislation.gov.uk/uksi/1996/1975/schedule/paragraph/8/madeThe Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996Occupational pensionsPensionsInsuranceKing's Printer of Acts of Parliament2012-04-23PENSIONS The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 (“the Regulations”) make provision in respect of documents which the trustees or managers of an occupational pension scheme must obtain. SCHEDULE CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME 8 A statement whether the accounts have been prepared in accordance with the Statement of Recommended Practice, the guidelines (“Financial Reports of Pension Schemes”) published by the Pensions Research Accountants Group or another organisation approved for this purpose by the Accounting Standards Board, current at the end of the scheme year to which the accounts relate and, if not, an indication of where there are any material departures from those guidelines.
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