{
  "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-4",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-4.json",
  "legislation": "uksi/1987/1102",
  "legislation_title": "The Occupational Pension Schemes (Auditors) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Disclosure of information by employers",
  "text": "It shall be the duty of—\n(a) any employer who employs any member or prospective member of a scheme in employment to which the scheme applies, and\n(b) the auditors (if any) of such an employer,\nto furnish the trustees and the auditor of the scheme with such information and explanation as may reasonably be required for the performance of the duties of the auditor of the scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1102/regulation/4",
    "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."
}