3. Notwithstanding regulation 2, a person shall not be a registered pension scheme’s auditor if he is—
(a)a member of the scheme;
(b)employed under a contract of service by the scheme administrator;
(c)an employer in relation to the scheme; or
(d)ineligible, by virtue of section 27 of the Companies Act 1989, to audit the accounts of a company which is an employer in relation to the scheme.