# Pensions Act 2004, Section 212A: Accounts and audit


(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.
(2) 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.
(3) In this section “financial year” means a period of 12 months ending with 31st March.

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Source: https://www.legislation.gov.uk/ukpga/2004/35/section/212A (the official version)
Page: https://openlegislation.uk/pensions-act-2004/section-212A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.