National Health Service Act 2006 (c. 41)

SCHEDULES

SCHEDULE 15 E+W Accounts and audit

Auditing of accounts of certain NHS bodies E+W

4 (1) This paragraph applies to any NHS body that is not a Special Health Authority (as to which, see paragraph 6). E+W

[F1 (a) a Special Health Authority (as to which, see paragraph 6).][F2 , or

(b) NHS Direct (as to which, see paragraph 6). ]

(2) Any annual accounts prepared by any such body under paragraph 3 must be audited in accordance with the Audit Commission Act 1998 (c. 18) by an auditor or auditors appointed by the Audit Commission (see section 2(1)(b) of that Act).

(3) The Comptroller and Auditor General may examine—

(a) any such accounts and any records relating to them, and

(b) any report on them by the auditor or auditors.

(4) “The Audit Commission” means the Audit Commission for Local Authorities and the National Health Service in England F3 ....

Textual Amendments

F1 Sch. 15 para. 4(1)(a): words in Sch. 15 para. 4(1) renumbered as Sch. 15 para. 4(1)(a) (26.3.2008) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817), arts. 1, 6(3) (with art. 10)

F2 Sch. 15 para. 4(1)(b) and word inserted (26.3.2008) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817), arts. 1, 6(3) (with art. 10)

F3 Words in Sch. 15 para. 4(4) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 9 para. 1(2)(z1), Sch. 18 Pt. 9; S.I. 2008/172, art. 4(a)(n)(i)