{
  "url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-6",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-auditors-regulations-1987/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Statement in auditor's report",
  "text": "In any case where the auditor considers that he has failed to obtain all the information and explanation which, to the best of his knowledge and belief, are necessary for the purposes of his audit, he shall make a statement to that effect in his auditor's report and (so far as he knows them) give the reasons for the failure.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "replaced",
      "affecting": "uksi/1991/167",
      "affecting_title": "The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1102/regulation/6",
    "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."
}