UK Statutory Instrument 1987 United Kingdom

The Occupational Pension Schemes (Auditors) Regulations 1987

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At a glance

What's here

3 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.003

Appointment, resignation and removal of auditors

  • Appoint qualified auditors to audit pension scheme accounts each year
s.004

Disclosure of information by employers

  • Provide information and explanations to pension scheme trustees and auditors
s.006

Statement in auditor's report

  • Report audit information failures in your auditor's report
Browse 5 other sections — procedural / definitional / commencement
s.001

Citation, commencement and interpretation

s.002

Application of Regulations

s.005

Disclosure of information by trustees

s.007

Service of documents

s.008

Offences and penalties

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