Part 2Basic concepts and requirements
I1I24General 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.
4
In relation to a clinical commissioning group, “accounts” means—
a
the annual accounts of the group prepared under paragraph 17(2) of Schedule 1A to the National Health Service Act 2006 (accounts and audit of clinical commissioning groups);
b
any accounts of the group prepared under paragraph 17(3) of that Schedule in respect of which a direction has been given under paragraph 17(5) of that Schedule.
5
In relation to special trustees for a hospital, “accounts” means the annual accounts of the trustees prepared under paragraph 3 of Schedule 15 to the National Health Service Act 2006.