92Annual reporting to Minister

92 Annual reporting to Minister (1) Within 90 days after the end of each financial year, the trustees of a scheme must give the Minister the following documents in relation to that year: (a) the annual accounts of the scheme; (b) the audit certificate; (c) the actuarial report, contributions certificate and solvency certificate; (d) a declaration by the trustees that, within 1 month before the date of the documents mentioned in paragraphs (a) to (c), the trustees have resolved that they are of the opinion there are reasonable grounds to believe the scheme will be able to meet its liabilities as and when they become due and payable; (e) a declaration by the trustees that they have adopted and given effect to a compliance plan for the scheme in accordance with regulation 87 and have satisfied themselves as to the adequacy of, and the scheme's compliance with, the plan; (f) if relevant – a list, signed and dated by 2 trustees, specifying any breach of the compliance plan that must be reported under regulation 89(2); (g) a declaration by the trustees that they have adopted and given effect to a contingency plan for the scheme in accordance with regulation 90 and have satisfied themselves as to the adequacy of the plan.

Chapter 4 Transitional matters for Building Legislation Amendment (Consumer Protection) Regulations 2026 Building (RBI and Fidelity Fund Schemes) Regulations 2012 51 (2) The trustees may give the Minister a copy of the following documents if the copy is dated and signed by 2 trustees who have certified it is a true copy of the original: (a) the annual accounts; (b) a certificate or report mentioned in subregulation (1)(b) or (c).