{
  "url": "https://openlegislation.uk/pensions-act-2004/section-212A",
  "json_url": "https://openlegislation.uk/pensions-act-2004/section-212A.json",
  "legislation": "ukpga/2004/35",
  "legislation_title": "Pensions Act 2004",
  "legislation_url": "https://openlegislation.uk/pensions-act-2004",
  "path": "section/212A",
  "kind": "section",
  "number": "212A",
  "heading": "Accounts and audit",
  "text": "(1) As soon as is reasonably practicable, the PPF Ombudsman shall send to the Comptroller and Auditor General a statement of the PPF Ombudsman’s accounts in respect of a financial year.\n(2) The Comptroller and Auditor General shall—\n(a) examine, certify and report on a statement received under this section; and\n(b) send a copy of the statement and the report to the Secretary of State who shall lay them before Parliament.\n(3) In this section “financial year” means a period of 12 months ending with 31st March.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 212A inserted (26.3.2008) by The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817), arts. 1, 8 (with art. 10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/35/section/212A",
    "retrieved_at": "2026-10-29T09:16:45.114281+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}