Courts and Legal Services Act 1990

6(1)The Ombudsman shall keep accounts with respect to his receipts and expenditure and shall prepare a statement of accounts with respect to each financial year.E+W

(2)The accounts shall be kept, and the statement of accounts prepared, in such form as the [F1Secretary of State] may, with the approval of the Treasury, direct.

(3)The accounts shall be audited by persons appointed by the [F1Secretary of State] in respect of each financial year.

(4)The auditors shall send to the [F1Secretary of State] a copy of the statement of accounts and of their report.

(5)The [F1Secretary of State] shall lay before each House of Parliament a copy of every statement of accounts and auditors’ report sent to him under this paragraph.