# The Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005, 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 or Article 28 of the Companies (Northern Ireland) Order 1990 (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 or Article 47(1) of the Pensions (Northern Ireland) Order 1995 (professional advisers).
This is subject to regulation 3.

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Source: https://www.legislation.gov.uk/uksi/2005/3456/regulation/2 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.