{
  "url": "https://openlegislation.uk/pension-protection-fund-entry-rules-regulations-2005/schedule/paragraph-8",
  "json_url": "https://openlegislation.uk/pension-protection-fund-entry-rules-regulations-2005/schedule/paragraph-8.json",
  "legislation": "uksi/2005/590",
  "legislation_title": "The Pension Protection Fund (Entry Rules) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-entry-rules-regulations-2005",
  "path": "schedule/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "A statement whether the accounts have been prepared in accordance with the Statement of Recommended Practice, the guidelines (“Financial Reports of Pension Schemes”) published by the Pensions Research Accountants Group or another organisation approved for this purpose by the 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.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Copies of this guidance can be obtained from Croner CCH Group Limited, 145 London Road, Kingston-upon-Thames, Surrey, KT2 6SR."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/590/schedule/paragraph/8",
    "retrieved_at": "2026-10-29T05:06:47.780645+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."
}