Housing and Regeneration Bill

When we were dealing with the accounts of the HCA, I asked the same question, and I shall ask it again. Clause 104(2) states: "““As soon as is reasonably practicable after the end of each financial year the regulator shall prepare a statement of accounts””." My question is, when is that? It could be one year, two years or three years. For the HCA, I think I got the answer that it is six months. That seems reasonable. Clause 104(5) states: "““The Comptroller and Auditor General shall … lay a copy of the report before Parliament””." Again, when will he do that? Is it one year, two years or three years, or is it a few months after it has been received by the regulator? Is the document a public record?