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Audit Commission Act 1998

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This is the original version (as it was originally enacted).

5General duties of auditors

(1)In auditing accounts required to be audited in accordance with this Act, an auditor shall by examination of the accounts and otherwise satisfy himself—

(a)if they are accounts of a health service body, that they are prepared in accordance with directions under subsection (2), (2B) (NHS trusts) or (2B) (fund-holding practices) of section 98 of the [1977 c. 49.] National Health Service Act 1977;

(b)in any other case, that they are prepared in accordance with regulations under section 27;

(c)that they comply with the requirements of all other statutory provisions applicable to the accounts;

(d)that proper practices have been observed in the compilation of the accounts;

(e)that the body whose accounts are being audited has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources; and

(f)that that body, if required to publish information in pursuance of a direction under section 44 (performance information), has made such arrangements for collecting and recording the information and for publishing it as are required for the performance of its duties under that section.

(2)The auditor shall comply with the code of audit practice applicable to the accounts being audited as that code is for the time being in force.

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