9. In section 145 of the Pension Schemes Act 1993(1) (the Pensions Ombudsman) after subsection (7) insert—
“(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.”
1993 c.48. Section 145 was amended by the Pensions Act 1995 (c.28), section 156; section 173 and Schedule 6, paragraph 7; and section 177 and Schedule 7, Part IV; and by the Pensions Act 2004 (c. 35), sections 319(1) and Schedule 12, paragraphs 9 and 23; section 274(1) and (2).