The Registered Pension Schemes (Audited Accounts) Regulations 2005 (S.I. 2005/3456)
Introduction
55. The Registered Pension Schemes (Audited Accounts) Regulations 2005 are amended as follows.
Specified descriptions of persons
56. In regulation 2 for paragraph (a) substitute—
“(a)a person specified in section 1212 of the Companies Act 2006 (individuals and firms: eligibility for appointment as a statutory auditor);”.
Circumstances in which a specified person is not to audit scheme accounts
57. In regulation 3 for “section 27 of the Companies Act 1989” substitute “section 1214 of the Companies Act 2006”.