Regulation 89(1) An approved trustee of a registered scheme that is a company or includes a company shall within six months after each financial year, lodge with the Authority for that period a trustee's return in accordance with this regulation. (2) Where an approved trustee consists of or includes individual persons, each person shall within six months after each relevant period, lodge with the Authority for that period a trustee's return. (3) The relevant period is (a) in the case of a company, the financial year of the company; (b) in the case of an individual person, the financial period of the registered scheme in respect of which the person is a trustee or, if the person is a trustee in respect of two or more registered schemes, one of the schemes nominated by the person and notified in writing to the Authority. (4) A nomination may be varied in respect of a later relevant period with the consent of the Authority. (5) A trustee's return shall include a declaration (a) that the trustee continues to satisfy the requirements for approval as a trustee under section 123 of the Act and has, during the relevant period, complied with all conditions specified in the notice of approval given to the trustee; and(b) that the trustee continues to satisfy requirements and comply with conditions with the exception of those requirements and conditions specified in the declaration. (6) A trustee's return shall include a statement indicating(a) in the case of a company (i) particulars of the address of the company's principal place of business in Ghana; (ii) the appointment of the auditor relating to the trustee was terminated during the relevant period whether by resignation or by any other means and particulars of the termination and of any other auditor appointed to replace that auditor; or (b) in the case of an individual person (i) particulars of the address of the person's principal place of business in Ghana; or (ii) the person's residential address if the person does not have a place of business in Ghana have changed during the relevant period and specify the changes. (7) Where the trustee includes a company, the trustee shall attach to the trustee's return a copy of the(a) balance sheet and profit and loss account of the company relating to the immediately preceding financial year, and(b) auditor's report and the directors' report for that year. (8) Where the trustee is an individual person who is an independent trustee, the trustee shall attach to the return (a) evidence of a valid performance guarantee with an authorized financial institution or an authorized insurer to secure the performance by that trustee of duties imposed on an approved trustee under the Act; and (b) a copy of any variation if the guarantee was varied during the relevant period. (9) A trustee's return shall be signed (a) by at least two directors of the company in the case of a company; and (b) by that trustee in the case of an individual person.