Part 2Basic concepts and requirements

4General requirements for audit

(1)

The accounts of a relevant authority for a financial year must be audited—

(a)

in accordance with this Act and provision made under it, and

(b)

by an auditor (a “local auditor”) appointed in accordance with this Act or provision made under it.

(2)

In this Act, references to accounts are to be construed in accordance with the following subsections.

(3)

In relation to a relevant authority which is not a health service body, “accounts” means—

(a)

the authority's accounting records, and

(b)

the authority's statement of accounts.

F1(4)

In relation to an integrated care board, “accounts” means—

(a)

the annual accounts of the board prepared under paragraph 22(2) of Schedule 1B to the National Health Service Act 2006 (accounts and audit of integrated care boards);

(b)

any accounts of the board prepared under paragraph 22(3) of that Schedule in respect of which a direction has been given under paragraph 22(6) of that Schedule.

F2(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(6)

In relation to an NHS trust, “accounts” means the annual accounts prepared under paragraph 11A of Schedule 4 to the National Health Service Act 2006.