Paragraph 8
England, Wales and Scotland
A statement whether the accounts have been prepared in accordance with the Statement of Recommended Practice, the guidelines (F1“Financial Reports of Pension Schemes”) published by the Pensions Research Accountants Group M1 or another organisation approved for this purpose by F2the Financial Reporting Council Limited, current at the end of the accounting period and, if not, an indication of where there are any material departures from those guidelines.
Annotations
Textual amendments
- F1
Words in Sch. para. 8 substituted (1.4.2005) by The Occupational Pension Schemes and Pension Protection Fund (Amendment) Regulations 2005 (S.I. 2005/993), regs. 1(1), 4(j)(iii)
- F2
Words in Sch. para. 8 substituted (2.7.2012) by The Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012 (S.I. 2012/1741), art. 1(2), Sch. para. 5
Marginal citations
- M1
Copies of this guidance can be obtained from Croner CCH Group Limited, 145 London Road, Kingston-upon-Thames, Surrey, KT2 6SR.