OpenLegislation

Regulation 3 Circumstances in which a person specified under regulation 2 is not to audit scheme accounts

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Notwithstanding regulation 2, a person shall not be a registered pension scheme’s auditor if he is—

(a)

a member of the scheme;

(b)

employed under a contract of service by the scheme administrator;

(c)

an employer in relation to the scheme; or

(d)

ineligible, by virtue of section 27 of the Companies Act 1989, to audit the accounts of a company which is an employer in relation to the scheme.