Code of practice 09
Internal controls
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Terminology
- In this code, legislative requirements are indicated by 'must' and code guidelines by 'should'.
- 'Trustees' and 'managers'
The legislation refers to the duties imposed upon either a scheme's trustees or managers. Unless it is otherwise stated, all the references to 'trustees' in this code also apply to managers.
Other relevant codes
- The regulator issues codes of practice relating to a number of its activities. The following codes are likely to be most relevant to the application of this code:
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Reporting breaches of the law;
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Notifiable events;
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Funding defined benefits;
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Reporting late payment of contributions to occupational money purchase schemes, and
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Trustee knowledge and understanding.
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