At that time the auditor has a short period (usually 5 working days)to write up the report and combine it with the other auditor(s). This is then submitted to an independent and senior auditor for peer review to validate that the information contained in the report supports the outcome recommended. Once finalised we will send feedback to you for comment. Once agreed we submit the findings and report to the Commission and / or scheme owner as well as providing the final report and certificate to you if we have not already done so. This will not usually occur until the outstanding balance on the account is paid.