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.

F34

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.

F15

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

F26

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.