# The Occupational Pension Schemes (Auditors) Regulations 1987, Regulation 5: Disclosure of information by trustees


The trustees of a scheme shall—
(a) allow the auditor of the scheme access at all reasonable times to the scheme's books, accounts and vouchers, and
(b) furnish the auditor with such information and explanation as may reasonably be required for the performance of the duties of the auditor.

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Source: https://www.legislation.gov.uk/uksi/1987/1102/regulation/5 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.