2.9 Our duty as scheme auditor is to provide you with a statement about contributions under the scheme as required by Regulation 4 of the Audited Accounts Regulations. We shall report to you whether, in our opinion, the contributions payable to the scheme during the scheme year, as reported in the Summary of Contributions, have been paid, in all material respects, at least in accordance with the payment schedule maintained under section 87 of the Pensions Act 1995 or, where there is no such valid payment schedule in relation to all or part of the scheme year, whether in our opinion contributions have been paid in accordance with the scheme rules or contracts under which they were payable. If our opinion is negative or qualified, we shall state the reasons.
As noted above, our report will be made solely to the trustees, as a body, in accordance with [Regulation 4 of The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996]. Our audit work will be undertaken so that we might state to the trustees those matters we are required to state to them in an auditor’s report and for no other purpose. In those circumstances, to the fullest extent permitted by law, we will not accept or assume responsibility to anyone other than the pension scheme and the pension scheme trustees as a body, for our audit work, for the audit report, or for the opinions we form. The audit of the statement about contributions does not relieve you of your responsibilities.
2.10 In common with all accountancy and legal practices, we are required by the Proceeds of Crime Act 2002 and the Money Laundering Regulations 2007 to:
• have customer due diligence procedures for the identification of all clients;
• maintain appropriate records of identification evidence;
• report, in accordance with the relevant legislation and regulations, to the Serious Organised Crime Agency.