# The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013, Paragraph 25


If the auditor's statement made in accordance with regulations made under section 41(1)(a) and (2)(b) of the 1995 Act is negative or qualified, an account of the reasons why and a statement as to how the situation has been or is likely to be resolved.

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Source: https://www.legislation.gov.uk/uksi/2013/2734/schedule/3/paragraph/25 (the official version)
Page: https://openlegislation.uk/occupational-and-personal-pension-schemes-disclosure-of-information-regulations-2013/schedule-3/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.