{
  "url": "https://openlegislation.uk/pension-protection-fund-valuation-regulations-2005/schedule/paragraph-8",
  "json_url": "https://openlegislation.uk/pension-protection-fund-valuation-regulations-2005/schedule/paragraph-8.json",
  "legislation": "uksi/2005/672",
  "legislation_title": "The Pension Protection Fund (Valuation) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-valuation-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": "Sch. added (6.4.2007) by The Pension Protection Fund (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/782), regs. 1(1), 4(6)"
    },
    {
      "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. 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/672/schedule/paragraph/8",
    "retrieved_at": "2026-10-29T05:04:15.629036+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."
}