376. Exemption from requirement to appoint an auditor.

The requirement to appoint an auditor1 does not apply to2:

  1.  

    (1)     a scheme which is provided for, or by, or under an enactment (including a local Act), and guaranteed by a minister of the Crown or other public authority3;

  2.  

    (2)     an occupational pension scheme which provides relevant benefits4 and which on or after 6 April 2006 is not a registered scheme5;

  3.  

    (3)     unfunded occupational pension schemes6;

  4.  

    (4)     occupational pension schemes with less than two members7;

  5.  

    (5)     a scheme:

    1.  

      (a)     with fewer than 12 members where all the members are trustees of the scheme and either: (i) the provisions of

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