Sch 17 para 7
(1) At least once a year— (a) the scheme operator must make a report to the FCA on the discharge of its functions; and (b) the Chief Ombudsman must make a report to the FCA on the discharge of his functions. (2) Each report must distinguish between functions in relation to the scheme’s compulsory jurisdiction ... and functions in relation to its voluntary jurisdiction. (3) Each report must also comply with any requirements specified in rules made by the FCA . (4) The scheme operator must publish each report in the way it considers appropriate. (5) The Treasury may— (a) require the scheme operator to comply with any provisions of the Companies Act 2006 about accounts and their audit which would not otherwise apply to it, or (b) direct that any provision of that Act about accounts and their audit is to apply to the scheme operator with such modifications as are specified in the direction, whether or not the provision would otherwise apply to the scheme manager. (6) Compliance with any requirement under sub-paragraph (5)(a) or (b) is enforceable by injunction or, in Scotland, an order for specific performance under section 45 of the Court of Session Act 1988. (7) Proceedings under sub-paragraph (6) may be brought only by the Treasury.