The Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005

Explanatory Note

(This note is not part of the Order)

This Order is made under section 1 of the Regulatory Reform Act 2001. It reduces the burdens imposed on NHS charities by removing the requirement for their accounts to be audited under the National Health Service Act 1977 and making amendments to various other statutes which deal with the auditing of charity accounts. It also removes certain burdens in relation to the accounts of NHS trustees for non-charitable trusts.

Article 2 amends section 98 of the National Health Service Act 1977 to remove the accounts of certain NHS charities from the requirements of that section (which relate to accounts and audit).

Article 3 amends the Charities Act 1993 to provide for the audit or examination of the accounts of English NHS charities by persons appointed by the Audit Commission and for the audit or examination of the accounts of Welsh NHS charities by the Auditor General for Wales. It also gives the Comptroller and Auditor General access to the accounts and background documents where a person has carried out an audit or examination in the case of an English National Health Service charity. The Commissioners can give directions about examinations.

Article 4 amends the Audit Commission Act 1998 to remove the accounts of NHS charities from the audit requirements of that Act.

Article 5 applies the Charities (Accounts and Reports) Regulations 1995 to NHS charities, subject to the modifications set out in the Schedule. Article 6 designates Article 5 and the Schedule as subordinate provisions under section 4(3) of the Regulatory Reform Act 2001.