Duties of auditors of the accounts of English National Health Service Charities
27.—(1) The duties of an auditor carrying out an audit of the accounts of an English National Health Service Charity under section 43A of the 1993 Act are specified in this regulation.
(2) Where—
(a)the accounts of the charity in respect of the relevant financial year are required to be audited by section 43A(2) of the 1993 Act; or
(b)an auditor is appointed by the Audit Commission under section 43A(3)(a) of the 1993 Act to audit the accounts of the charity and the charity has prepared a statement of accounts under section 42(1) of that Act for the relevant financial year,
regulation 24 applies to the auditor with the modifications specified in paragraph (3).
(3) The specified modifications to regulation 24 are—
(a)for paragraph (1)(c) there is substituted—
“(c)states that the auditor is a person appointed under section 43A(2) or, as the case may be, section 43(3)(a);”;
(b)in paragraph (1)(d) for “section 43” there is substituted “section 43A”.
(4) Where—
(a)the charity has prepared an account and statement have been prepared under section 42(3) in respect of the relevant financial year; and
(b)an auditor has been appointed by the Audit Commission under section 43A(3)(a) of the 1993 Act to audit those accounts,
regulation 26 applies to the auditor with the modifications specified in paragraph (5).
(5) The specified modifications to regulation 26 are—
(a)for paragraph (1)(c) there is substituted—
“(c)states that the auditor is a person appointed under section 43A(3)(a);”;
(6) in paragraph (1)(d) for “section 43” there is substituted “section 43A”.