{
  "url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005/regulation-2.json",
  "legislation": "uksi/2005/3456",
  "legislation_title": "The Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Specified descriptions of persons in relation to the audit of registered pension scheme accounts",
  "text": "In relation to the audit of the accounts of a registered pension scheme, the following descriptions of person are specified namely—\n(a) a person specified in section 25 of the Companies Act 1989 or Article 28 of the Companies (Northern Ireland) Order 1990 (eligibility as a scheme auditor); and\n(b) a person eligible for appointment as a scheme auditor under section 47(1) of the Pensions Act 1995 or Article 47(1) of the Pensions (Northern Ireland) Order 1995 (professional advisers).\nThis is subject to regulation 3.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 40."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1990/593 (N.I. 5)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1995 c. 26. Section 47 has been amended by Article 142 of S.I. 2001/3649."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 1995 /3213 (N.I. 22). Article 47 has been amended by Article 153 of S.I. 2001/3649."
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2008/954",
      "affecting_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2008/948",
      "affecting_title": "The Companies Act 2006 (Consequential Amendments etc) Order 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3456/regulation/2",
    "retrieved_at": "2026-10-29T04:40:29.694129+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."
}