# The Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005, Regulation 3: Circumstances in which a person specified under regulation 2 is not to audit scheme accounts


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.

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Source: https://www.legislation.gov.uk/uksi/2005/3456/regulation/3 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.