{
  "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987.json",
  "id": "uksi/1987/1102",
  "title": "The Occupational Pension Schemes (Auditors) Regulations 1987",
  "short_title": "Occupational Pension Schemes (Auditors) 1987",
  "long_title": "These Regulations are made under either section 56P of the Social Security Pensions Act 1975 (“the 1975 Act”) or section 54(1) of the Social Security Act 1986 (“the 1986 Act”) before the expiry of the period of 12 months beginning with the bringing into force (on 6th April 1987) of section 11 of the 1986 Act (which inserted section 56P into the 1975 Act) and section 54(1) of the 1986 Act. Consequently, by virtue of section 61(5) of the 1986 Act, the provisions of section 61(2) and (3) of the 1975 Act (which, as amended by section 86(1) of, and paragraph 94 of Schedule 10 to, the 1986 Act, require reference to the Occupational Pensions Board of, and a report by the Board on, proposals to make regulations for the purposes of Part III or IV of the 1975 Act), do not apply to them.",
  "citation": "S.I. 1987/1102",
  "type": "uksi",
  "year": "1987",
  "number": "1102",
  "version": "current",
  "date": "1987-06-25",
  "revised": true,
  "valid_from": "2014-01-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Application of Regulations",
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Appointment, resignation and removal of auditors",
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Disclosure of information by employers",
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Disclosure of information by trustees",
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Statement in auditor's report",
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Service of documents",
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Offences and penalties",
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2015-11-03",
      "size": 19905,
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/pdf/uksi_19871102_310815_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1987/1102/pdfs/uksi_19871102_310815_en.pdf"
    },
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2015-04-02",
      "size": 19545,
      "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/pdf/uksi_19871102_301114_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1987/1102/pdfs/uksi_19871102_301114_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/1988/476",
      "affecting_title": "The Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1988",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 1 (2)",
      "affecting": "uksi/1991/167",
      "affecting_title": "The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "replaced",
      "affected_provisions": "reg. 6(a)",
      "affecting": "uksi/1991/167",
      "affecting_title": "The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991",
      "affecting_provisions": null
    }
  ],
  "made_under": [],
  "changes_made_to": 3,
  "changes_made_to_url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1102",
    "retrieved_at": "2026-10-29T16:24:57.502212+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}