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Pension schemes

There are many pieces of legislation relevant to pensions so we have included what we consider to be the most relevant. Where cited ‘As amended’, amendments made by subsequent legislation are incorporated up to a date that is stated at the beginning of the regulation.  Other UK legislation is available here.

Pension schemes  
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 (As amended) https://www.legislation.gov.uk/uksi/1996/1975/contents
Chartered Accountants Ireland can accept no responsibility for the content on any site that is linked to/from the Institute website. Links are provided in good faith for the potential support of members and students.

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