# The Pension Protection Fund (Entry Rules) Regulations (Northern Ireland) 2005, Regulation 25: Form and content of audited scheme accounts

Extent: N.I.

The prescribed requirements referred to in Article 135(9)(b) (application for reconsideration) which are to apply in respect of the preparation of audited scheme accounts are that those accounts shall –
(a) contain the information specified in the Schedule;
(b) show a true and fair view of –
(i) the financial transactions of the scheme during the period to which the accounts relate (“the accounting period”);
(ii) the amount and disposition of the assets at the end of the accounting period, and
(iii) the liabilities of the scheme, other than the liabilities to pay pensions and benefits, after the end of the accounting period, and
(c) include a report by the auditor in writing as to whether or not, in his opinion, the requirements of paragraphs (a) and (b) are satisfied.

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Source: https://www.legislation.gov.uk/nisr/2005/126/regulation/25 (the official version)
Page: https://openlegislation.uk/pension-protection-fund-entry-rules-regulations-northern-ireland-2005/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.