Circumstances in which a person specified under regulation 2 is not to audit scheme accounts

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.