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Health and Social Care (Community Health and Standards) Act 2003

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Changes over time for: Paragraph 4

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No versions valid at: 20/11/2003

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Yn ddilys o 01/04/2004

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4(1)When an auditor of an NHS foundation trust has concluded his audit of the trust’s accounts, he must enter on the accounts—E+W

(a)a certificate that he has completed the audit in accordance with Part 1, and

(b)his opinion on the accounts.

(2)But where the auditor makes a report to the board of governors and board of directors of the trust under paragraph 3 at the conclusion of the audit, he may instead include the certificate and his opinion in that report.

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