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);
F15
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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.