SCHEDULE 1AMENDMENTS COMING INTO FORCE ON 6TH APRIL 2008

PART 1AMENDMENTS ABOUT ELIGIBILITY FOR APPOINTMENT AS AUDITOR AND RELATED MATTERS

Occupational Pension Schemes (Scheme Administration) Regulations 1996 (S.I. 1996/1715)21

In regulation 4 of the Occupational Pension Schemes (Scheme Administration) Regulations 1996 (qualifications for appointment as auditor etc)—

a

for paragraph (1)(a)(i) substitute—

i

eligibility for appointment as a statutory auditor under Part 42 of the Companies Act 2006; or

b

in paragraph (2)(d), for “section 27 of the Companies Act 1989, ineligible to audit the accounts” substitute “ section 1214 of the Companies Act 2006, prohibited from acting as statutory auditor ”.