UK- Pensions regulator the Occupational Pensions Regulatory Authority (Opra) has published a guide outlining the auditor's role and reporting requirements under the 1995 Pensions Act.

'Opra and pension scheme auditors' is designed for those auditors appointed under the provisions of the Pensions Act who spend either a limited amount of time on occupational schemes or for those who may be appointed to a scheme in the future.

Since April 1997 when Opra began its work, it has received thousands of reports from auditors and professional advisors about the schemes they are involved with.

As the regulator, Opra is dependent on scheme auditors fulfilling their statutory duty to report to it. Working with the Auditing Practices Board, it has produced the document as a helpful guide.

Further information is available at