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	MAIN INDEX
11	Disclosure of Information
12	Trustees’ Annual Report and Accounts
	12.0	Introduction
	12.1	Necessity to Produce
	12.2	Availability
	12.3	Trustees’ Report – Contents
	12.4	Investment Report
	12.5	The Audited Accounts
	12.6	Who Can Be an Auditor?
	12.7	Can the Scheme Avoid being Audited?
	12.8	Relationship with Auditor
	12.9	The Statement of Recommended Practice (SORP)
	12.10	Actuarial Statement
	12.11	Ombudsman’s Case Study
	12.12	Some Do’s and Don’ts
13	Role of the Actuary

12.0 - Introduction

12 Trustees’ Annual Report and Accounts

12.0 Introduction 12.1 Necessity to Produce 12.2 Availability 12.3 Trustees’ Report – Contents 12.4 Investment Report 12.5 The Audited Accounts 12.6 Who Can Be an Auditor? 12.7 Can the Scheme Avoid being Audited? 12.8 Relationship with Auditor 12.9 The Statement of Recommended Practice (SORP) 12.10 Actuarial Statement 12.11 Ombudsman’s Case Study 12.12 Some Do’s and Don’ts

12.0 - Introduction