The late production of pension fund scheme accounts is one of the most common breaches of the Pensions Act, according to the Occupational Pensions Regulatory Authority (Opra).

Opra has published a document, 'Audited Scheme Accounts - A guide for people involved with insured salary-related pension schemes', which aims to help pension scheme trustees, scheme auditors and insurers to produce audited scheme accounts on time. It is geared towards smaller, insured, salary-related pension schemes.