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The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996

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Introductory Text
1. Citation, commencement and interpretation
2. Requirement of trustees or managers to obtain documents
3. Form and content of the accounts audited by the auditor
4. Form and content of the auditor’s statement
Signature

SCHEDULE
CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME

1.An account of the financial additions to, withdrawals from and...
2.(1) A statement, as at the end of the scheme...
3.Where any assets or liabilities are denominated in currencies other...
4.Particulars of any investment (other than in UK Government securities)...
5.Where the scheme has employer-related investments, within the meaning of...
5A.(1) Where the scheme is a trust scheme that applies...
6.In respect of every amount shown in the accounts other...
7.The total amount of the purchases and the total amount...
8.A statement whether the accounts have been prepared in accordance...

Explanatory Note