{
  "url": "https://openlegislation.uk/pension-protection-fund-entry-rules-regulations-northern-ireland-2005/schedule/paragraph-8",
  "json_url": "https://openlegislation.uk/pension-protection-fund-entry-rules-regulations-northern-ireland-2005/schedule/paragraph-8.json",
  "legislation": "nisr/2005/126",
  "legislation_title": "The Pension Protection Fund (Entry Rules) Regulations (Northern Ireland) 2005",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-entry-rules-regulations-northern-ireland-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": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. para. 8 substituted (9.8.2012) by The Pensions (Financial Reporting Council) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/294), regs. 1(1), 2, Sch. para. 8"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 8 in operation at 6.4.2005, see reg. 1(1)(b)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "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/nisr/2005/126/schedule/paragraph/8",
    "retrieved_at": "2026-10-29T01:53:28.757539+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."
}