4(1)In section 14 (code of audit practice), at the end of subsection (1) there shall be added “and a different code may be prepared with respect to the audit of the accounts of health service bodies as compared with the code applicable to the accounts of other bodies”.
(2)At the end of the section there shall be added the following subsection—
“(7)In the application of subsection (6) above to a code which relates to the accounts of health services bodies,—
(a)if the code relates only to those accounts, the reference to associations of local authorities shall be construed as a reference to organisations connected with the health service, within the meaning of the National Health Service Act 1977; and
(b)if the code relates also to the accounts of other bodies, that reference shall be construed as including a reference to such organisations.”