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

2.  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 1989(1) or Article 28 of the Companies (Northern Ireland) Order 1990(2) (eligibility as a scheme auditor); and

(b) a person eligible for appointment as a scheme auditor under section 47(1) of the Pensions Act 1995(3) or Article 47(1) of the Pensions (Northern Ireland) Order 1995 (professional advisers)(4).

This is subject to regulation 3.

(1)

1989 c. 40.

(2)

S.I. 1990/593 (N.I. 5).

(3)

1995 c. 26. Section 47 has been amended by Article 142 of S.I. 2001/3649.

(4)

S.I. 1995 /3213 (N.I. 22). Article 47 has been amended by Article 153 of S.I. 2001/3649.