The requirement to appoint an auditor1 does not apply to2:
(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) an occupational pension scheme which provides relevant benefits4 and which on or after 6 April 2006 is not a registered scheme5;
(3) unfunded occupational pension schemes6;
(4) occupational pension schemes with less than two members7;
(5) a scheme:
(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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