UK Statutory Instrument SI 1996/1975 United Kingdom

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

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trustee1 Employer1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trustee — also bound by 104 other Acts
Charities Act 2011 27 duties
Employer — also bound by 682 other Acts
TULRCA 1992 72 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Form and content of the accounts audited by the auditor Regulated
  • Ensure audited pension scheme accounts meet statutory content and true-and-fair requirementsTrustee
s.004 Form and content of the auditor’s statement Regulated
  • Ensure auditor's statement on contributions includes required opinions and reasonsEmployer
4 other provisions — procedural and definitional
s.001 Citation, commencement and interpretation
s.002 Requirement of trustees or managers to obtain documents
s.003 Information to be included in the accounts audited by the auditor
s.s.... CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.