Regulation 2 Specified descriptions of persons in relation to the audit of registered pension scheme accounts

In relation to the audit of the accounts of a registered pension scheme, the following descriptions of person are specified namely—

(a)

a person specified in section 25 of the Companies Act 1989^f1 or Article 28 of the Companies (Northern Ireland) Order 1990^f2 (eligibility as a scheme auditor); and

(b)

a person eligible for appointment as a scheme auditor under section 47(1) of the Pensions Act 1995^f3 or Article 47(1) of the Pensions (Northern Ireland) Order 1995 (professional advisers)^f4.

This is subject to regulation 3.

Annotations

Footnotes

f1: 1989 c. 40.
f2: S.I. 1990/593 (N.I. 5).
f3: 1995 c. 26. Section 47 has been amended by Article 142 of S.I. 2001/3649.
f4: S.I. 1995 /3213 (N.I. 22). Article 47 has been amended by Article 153 of S.I. 2001/3649.