- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2004)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/03/2007
Point in time view as at 01/04/2004.
There are currently no known outstanding effects for the Health and Social Care (Community Health and Standards) Act 2003, Cross Heading: Accounts.
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24(1)A public benefit corporation is to keep accounts in such form as the regulator may with the approval of the Treasury direct.E+W
(2)The accounts are to be audited by the corporation’s auditor.
(3)But the Comptroller and Auditor General may examine—
(a)the accounts,
(b)any records relating to them, and
(c)any report of the auditor on them.
(4)If trustees are appointed under section 22, the Comptroller and Auditor General may also examine—
(a)the accounts kept by the trustees,
(b)any records relating to them, and
(c)any report of an auditor on them.
(5)In auditing the accounts the auditor is to comply with any directions given by the regulator as to the standards, procedures and techniques to be adopted.
25(1)A public benefit corporation is to prepare in respect of each financial year annual accounts in such form as the regulator may with the approval of the Treasury direct.E+W
(2)In preparing its annual accounts, the corporation is to comply with any directions given by the regulator with the approval of the Treasury as to—
(a)the methods and principles according to which the accounts are to be prepared,
(b)the information to be given in the accounts.
(3)In determining the form and content of the annual accounts the regulator is to aim to ensure that the accounts present a true and fair view.
(4)The corporation must—
(a)lay a copy of the annual accounts, and any report of the auditor on them, before Parliament, and
(b)once it has done so, send copies of those documents to the regulator.
(5)The constitution is to provide for the functions of the corporation under this paragraph to be delegated to the accounting officer.
(6)In this paragraph and paragraph 27 “financial year” means—
(a)the period beginning with the date on which the corporation is authorised under section 6 and ending with the next 31st March, and
(b)each successive period of twelve months beginning with 1st April.
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