Regulation 66(1) The approved trustee of a registered scheme shall, for each financial period of the scheme ensure that a scheme report is prepared for the scheme in accordance with these Regulations.(2) The scheme report shall (a) include a commentary on the financial development of the scheme which is consistent with the financial statements;(b) include particulars of changes that have been made to the governing rules of the scheme since the end of the immediately preceding financial period of the scheme; (c) specify how scheme members can obtain further information about the scheme and its operation and who the information may be obtained from; (d) give particulars of (i) the auditor who audited the financial statements of the scheme for the financial period; (ii) any service provider, bank, legal adviser, broker or other agent appointed or engaged by the trustee for the purposes of the scheme during that period; and(iii) the persons who were controllers of that associate during that period if the trustee is or includes a company;and specify whether any of the persons was an associate of the trustee during the financial period; (e) give particulars of the directors of the company who as at the end of the financial period were in office if the trustee is or includes a company; (f) give particulars of appointments and termination of appointments of directors of the company during that period including the dates of the appointments and terminations; and (g) provide any other information that in the opinion of the trustee is necessary for a proper understanding of the scheme and its operations by scheme members. (3) Where the trustee consists of individual persons or includes individual persons the scheme report shall give particulars of (a) the persons who were the approved trustees of the scheme as at the end of the financial period; (b) the independent trustee of the scheme during the financial period; and (c) appointments and terminations of appointment of trustees during that period including the dates of those appointments and terminations of appointments. (4) For the purpose of this regulation "particulars", in relation to a person, means: (a) the person's name; and (b) the person's business address or, if the person is an individual person and does not have a place of business in  Ghana, the person's residential address.