Pensions Authority publishes information on the annual compliance statement

2 September 2021: Today, the Pensions Authority publishes information for trustees on the annual compliance statement (ACS) that is provided for under the Pensions Act, 1990, as amended (the Act).

Annual compliance statement

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.

The form of the 2021 ACS will be published the week of 15 November 2021 and trustees are expected to prepare the 2021 ACS before 31 January 2022. Trustees will not be required to submit the 2021 ACS to the Authority in 2022 although the Authority may request sight of the 2021 ACS from trustees as part of its ongoing supervisory activity.

Trustees will be required to submit the 2022 ACS by the end of February 2023. Trustees will be provided with further details on how to make their 2022 ACS submission during 2022.

Forthcoming information

The Authority will publish information for one-member arrangements and on trustees’ outsourcing notification obligations the week of 11 October 2021.

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For further information, contact:

Technical Unit
The Pensions Authority
Tel: 01 613 1900

Note to Editors

The Pensions Authority is the statutory body that supervises compliance with the requirements of the Pensions Act, 1990, as amended, by trustees of occupational pension schemes and trust RACs, PRSA providers, registered administrators and employers. The Pensions Authority also provides guidance and information to these stakeholders on their duties and responsibilities and advises the Minister for Social Protection on pension matters. See