Section 19(1) in Pension Fund Regulatory and Development Authority (Trustee Bank) Regulations, 2015
(1)The Trustee Bank shall file the following periodic reports with the Authority and National Pension System Trust -(a)extracts of internal audit report from the independent auditors with respect to the National Pension System Trust Accounts, compliance certificates and subscriber complaints reports at regular intervals;(b)concurrent audit report to be submitted every quarter;(c)external audit report of all the National Pension System accounts maintained with the Trustee Bank to be submitted annually. The scope of all the above three audits shall be defined by Authority.
