# The Occupational Pension Schemes (Disclosure of Information) Regulations 1996, Paragraph 9


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/1996/1655/schedule/3/paragraph/9 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-disclosure-of-information-regulations-1996/schedule-3/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.