Specified descriptions of persons in relation to the audit of registered pension scheme accounts2

In relation to the audit of the accounts of a registered pension scheme, the following descriptions of person are specified namely—

a

a person specified in section 25 of the Companies Act 19893 or Article 28 of the Companies (Northern Ireland) Order 19904 (eligibility as a scheme auditor); and

b

a person eligible for appointment as a scheme auditor under section 47(1) of the Pensions Act 19955 or Article 47(1) of the Pensions (Northern Ireland) Order 1995 (professional advisers)6.

This is subject to regulation 3.