SCHEDULE 1Scottish Parliamentary Pension Scheme

Part SAccounts, audit and actuarial reports

102Accounts and audit

1

The Fund trustees must keep proper accounts (and must, in particular, prepare annual statements of account for each financial year).

2

The Fund trustees must, within 7 months of the end of each financial year—

a

arrange for the audit of the annual accounts for that year, and

b

lay a copy of the annual accounts and audit report before the Scottish Parliament.