75Audit of accounts and audit certificate

75 Audit of accounts and audit certificate (1) As soon as practicable after the trustees of a scheme give the scheme's auditor the annual accounts, or the accounts mentioned in regulation 74, the auditor must: (a) audit the accounts; and (b) give the trustees an audit certificate in relation to the accounts. (2) The audit certificate must be signed by the auditor and must include the following: (a) information about the capital adequacy of the scheme as mentioned in regulation 79;

Chapter 3 Fidelity fund schemes and approved schemes Part 3.4 Approved schemes – prudential standards Division 3 Actuarial matters Building (RBI and Fidelity Fund Schemes) Regulations 2012 40 (b) a statement by the auditor that the accounts accurately and correctly reflect the true financial position of the scheme; (c) any other information the Minister specifies by Gazette notice. (3) As soon as practicable after the trustees are given an audit certificate relating to the first year of approval of the scheme, the trustees must give the certificate (or a certified copy) to the Minister. Division 3 Actuarial matters