{
  "url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005/regulation-3",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Circumstances in which a person specified under regulation 2 is not to audit scheme accounts",
  "text": "Notwithstanding regulation 2, a person shall not be a registered pension scheme’s auditor if he is—\n(a) a member of the scheme;\n(b) employed under a contract of service by the scheme administrator;\n(c) an employer in relation to the scheme; or\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2015/1518",
      "affecting_title": "The Registered Pension Schemes (Audited Accounts) (Specified Persons) (Amendment) Regulations 2015"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2008/954",
      "affecting_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3456/regulation/3",
    "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."
}