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Revised Audited Accounts Regulations

Published on: 13 Apr 2016

Revisions to The Occupational Pension Schemes (Requirement to Obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 have been approved, effective for accounts signed after 1 April 2016.

These amendments remove the requirement for pension schemes to include a number of investment disclosures, and in particular enables schemes with 20 or more participating employers to claim an exemption from having an auditor’s statement about contributions.

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