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.
Commencement Information
I1Sch. 5 para. 4 in force at 1.4.2004 by S.I. 2004/759, art. 2