Information on 2022 annual compliance statement

23 December 2022: Today, the Pensions Authority publishes information on the annual compliance statement (ACS) for 2022 that is provided for under the Pensions Act, 1990 as amended (the Act).

Annual compliance statement requirement

Section 26T of the Act requires trustees to prepare an ACS not later than 31 January each year for the preceding year for the purposes of prudential supervision. The ACS must be certified for accuracy and completeness by at least two trustees or in the case of a corporate trustee by at least two directors.

Trustees must prepare the 2022 ACS no later than 31 January 2023 in accordance with section 26T of the Act. Trustees will not be required to submit the completed 2022 ACS to the Authority in 2023. The form to be used for the 2022 ACS is available under Related File(s) below.

The Authority will carry out sample checks and audits of trustee compliance with this obligation as part of the Authority’s ongoing supervisory activity. Trustees are reminded that a failure to prepare an ACS may amount to an offence liable to a prosecution.

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For further information, contact:

Technical Unit
The Pensions Authority
Tel: 01 613 1900