Regulation 1 - Application Regulation 2 - Eligibility requirements for company incorporated in Ghana Regulation 3 - Auditor's report on prescribed capital requirements Regulation 4 - Eligibility requirements for individual persons Regulation 5 - Applicant's other business compatible with interests of scheme members Regulation 6 - Member-nominated Trustees and Directors Regulation 7 - Trustees’ knowledge and understanding Regulation 8 - Preliminary Regulation 9 - Undertaking to comply with requirements and standards Regulation 10 - Application requirements Regulation 11 - Application to include statement of investment policy Regulation 12 - Notice of registration of group personal pension scheme Regulation 13 - Eligibility of approved trustees of employer sponsored scheme Regulation 14 - Appointment of officer of approved trustee that is a company Regulation 15 - Approved trustee that is a company to maintain statutory reserve fund Regulation 16 - Maintenance of valid performance guarantee Regulation 17 - Non-refusal of scheme applicants Regulation 18 - Acceptance of contributions and accrued benefits being transferred Regulation 19 - Requirements with respect to voluntary contributions Regulation 20 - Fees not to be charged for transfer of accrued benefits other than actual expenses Regulation 21 - Fees not to be charged for transfer of accrued benefits in certain circumstances Regulation 22 -Scheme may consist of one or more constituent funds Regulation 23 - Statement of investment policy to be maintained in respect of each registered scheme Regulation 24 - Control objectives and internal control procedures to be maintained for each registered scheme Regulation 25 - Investment standards to be complied with Regulation 26 - Requirements with respect to particulars specified in application for registering group personal pensions scheme Regulation 27 - Failure of approved trustee to ensure compliance with certain requirements and standards Regulation 28 - Approved trustee's general duties with respect to administration of a scheme Regulation 29 - Approved trustee to appoint pension fund manager Regulation 30 - Independence of pension fund manager Regulation 32 - Approved trustee to ensure compliance with prescribed capital requirements Regulation 33 - Duties of approved trustee with respect to investment of scheme funds Regulation 34 - Approved trustee to appoint custodian of scheme assets Regulation 35 - Prohibited investment practices Regulation 36 - Conflict of interest issues Regulation 37 - Approved trustee to provide information to scheme members Regulation 38 - Approved trustee to give membership certificates to relevant employees Regulation 39 - Approved trustee to provide scheme members with annual benefit statements Regulation 40 - Approved trustee to assist participating employers and scheme members Regulation 41 - Approved trustee to inform scheme members of changes in business particulars Regulation 42 - Approved trustee to inform scheme members of requirements relating to voluntary contributions Regulation 43 - Approved trustee to ensure presence of independent trustee at meetings Regulation 44 - Approved trustee to ensure presence of independent trustee at meetings Regulation 45 - Approved trustee to notify Authority of events of significant nature Regulation 46 - Authority's approval in respect of amendments to governing rules of registered scheme Regulation 47 - Approved trustee to ensure separation of scheme assets Regulation 48 - Approved trustee to deduct money in respect of administrative expenses Regulation 49 - Interest on scheme's assets placed on deposit Regulation 50 - Offences Regulation 51- Eligibility for appointment as custodian of scheme assets Regulation 52 - Custodial agreement Regulation 53 - Use of central securities depository Regulation 54 - Approved trustee to review service providers' reports Regulation 55 - Service providers to report certain matters to the Authority Regulation 56 - Power of Authority on becoming aware of matters reported Regulation 57 - Proper accounting records to be kept Regulation 58 - Separate accounts for each scheme member Regulation 59 - Financial period of registered scheme Regulation 60 - Approved trustee to prepare statement of accounting policies Regulation 61 - Approved trustee to prepare financial statements Regulation 62 - Auditor's report to be attached to financial statements Regulation 63 - Financial statements to be in conformity with applicable accounting guidelines Regulation 64 - Comparative amounts to be included in financial statements Regulation 65 - Signing of financial statements Regulation 66 - Scheme report to be prepared Regulation 67 - Investment report to be prepared Regulation 68 - Approved trustee to comply with relevant regulations Regulation 69 - Approved trustee to ensure preparation of annual report Regulation 70 - Scheme members may request for copies of annual report Regulation 71 - Register of scheme members to be kept Regulation 72 - Other records to be kept Regulation 73 - Period for which accounting and other records are to be kept Regulation 74 - Offences Regulation 75 - Approved trustee to ensure financial statements are audited Regulation 76 - Approved trustee to appoint auditor to audit scheme accounts Regulation 77 - Functions of the Authority where approved trustee fails to appoint Regulation 78 - Qualifications for auditor Regulation 79 - Removal and resignation of auditor Regulation 80 - Effect of winding up of office of auditor Regulation 81 - Fees and expenses of auditor Regulation 82 - Auditor to report on financial statements Regulation 83 - Auditor to report certain matters to Authority Regulation 84 - Power of Authority on becoming aware of matters reported Regulation 85 - Access of auditor to scheme records Regulation 86 - Auditor's opinion with respect to information and explanations Regulation 87 - Obstruction of auditor Regulation 88 - Certain statements of auditor not admissible evidence. Regulation 89 - Approved trustee to lodge trustee’s return with Authority Regulation 90 - Requirements under section 167 of the Act Regulation 91 - Meaning of relevant period for the purposes of regulations 92, 93 and 96 Regulation 92 - Approved trustee to report on control objectives and internal control measures Regulation 93 - Duty of auditor in respect of approved trustee's report Regulation 94 - Approved trustee to report on compliance with capital requirements Regulation 95 - Duty of auditor in respect of trustee's report Regulation 96 - Power of Authority to direct approved trustee to rectify matters Regulation 97 - Approved trustee to lodge monthly return with Authority Regulation 98 - Participating employer to calculate pensionable salary and pay mandatory contributions Regulation 99 - Participating employer to provide remittance statement to approved trustee Regulation 100 - Authority to give participation certificates to participating employers. Regulation 101 - Approved trustee to check calculations of mandatory contributions Regulation 102 - Rate of contribution surcharge Regulation 103 - Approved trustee to inform Authority of failure to pay mandatory contribution Regulation 104 - Approved trustee to take actions required by Authority Regulation 105 - Authority to give notice to defaulter and approved trustee to inform Authority of non-payment. Regulation 106 - Approved trustee to check calculations of arrears and contribution surcharge Regulation 107 - Crediting of payments Regulation 108 - Participating employer to give monthly pay-records to scheme members Regulation 109 - Employers to keep records Regulation 110 - Participating employer to respond to inquiries relating to registered scheme Regulation 111 - Participating employer to notify trustee of certain information Regulation 112 - Portability of accrued benefits Preliminary Regulation 113 - Transfer of accrued benefits of a member of an employer sponsored scheme Regulation 114 - Transfer of accrued benefits of a member of master trust scheme or group personal pension scheme Regulation 115 - Transfer of accrued benefits of self-employed person Regulation 116 - Transfer of accrued benefits in preserved accounts in master trust scheme or group personal pension scheme Regulation 117 - Transfer by participating employer of employee's accrued benefits Regulation 118 - Form of election Regulation 119 - Approved trustee to notify scheme member of member's options of transfer Regulation 120 - Duty of approved trustee on being notified of election Regulation 121 - Approved trustee to give transfer statement to scheme member Regulation 122 - Confirmation of transfer to new scheme Regulation 123 - Accrued benefits not to be transferred if mandatory contributions or contribution surcharges outstanding Regulation 124 - Accrued benefits not to be transferred if scheme accounts are being audited or if scheme is being investigated Regulation 125 - Claim for payment on attaining retirement age Regulation 126 - Requirements of sections 111 and 219 of the Act Regulation 127 - Claim for payment on attaining early retirement age Regulation 128 - Claim for payment on death Regulation 129 - Additional classes of persons entitled to be paid accrued benefits Regulation 130 - Claim for payment on ground of permanent emigration from Ghana Regulation 131 - Claim for payment on ground of total incapacity Regulation 132 - Approved trustee to ensure payment of accrued benefits within certain periods Regulation 133 - Accrued benefits not to be paid if scheme accounts are being audited or if scheme is being investigated Regulation 134 - Approved trustee to ensure claimant is provided with final benefit statement Regulation 135 - Duty of approved trustee if scheme member cannot be located Regulation 136 - Duty of approved trustee if claimant cannot subsequently be located Regulation 137 - Duty of approved trustee to notify scheme member who has reached retirement age of his entitlement Regulation 138 - Duty of approved trustee when scheme member whose accrued benefits are retained in a scheme cannot be located Regulation 139 - Approved trustee to submit to Authority particulars of scheme members who have unclaimed benefits Regulation 140 - Register of scheme members who have unclaimed benefits to be kept Regulation 141 - Disposal of unclaimed benefits in employer sponsored scheme Regulation 142 - Unclaimed benefits in master trust scheme or group personal pension scheme Regulation 143 - Offences Regulation 144 - Preliminary Regulation 145 - Circumstances in which employer sponsored scheme may be wound up voluntarily Regulation 146 - Application for Authority's consent Regulation 147 - Consent of Authority to winding up of employer sponsored scheme Regulation 148 - Appointment of liquidator Regulation 149 - Effect of winding up employer sponsored scheme Regulation 150 - Effect of appointment of liquidator Regulation 151 - Powers of liquidator on winding up Regulation 152 - Duty of liquidator to report to Authority Regulation 153 - Disposal of scheme assets on winding up Regulation 154 - Appointment of liquidator Regulation 155 - Notices to be served for purposes of the Act Regulation 156 - Interpretation First Schedule Second Schedule