The PPF Ombudsman1 must send to the Comptroller and Auditor General a statement of the PPF Ombudsman's accounts in respect of a financial year2 as soon as is reasonably practicable3. The Comptroller and Auditor General must examine, certify and report on the statement4 and send a copy of the statement and the report to the Secretary of State5 who must lay them before Parliament6.
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