8

As soon as is reasonably practicable, the Pensions Ombudsman shall send to the Comptroller and Auditor General a statement of the Pensions Ombudsman’s accounts in respect of a financial year.

9

The Comptroller and Auditor General shall—

a

examine, certify and report on a statement received under this section; and

b

send a copy of the statement and the report to the Secretary of State who shall lay them before Parliament.

10

In this section “financial year” means a period of 12 months ending with 31st March.