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The Nursing and Midwifery Order 2001
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Accounts of the CouncilU.K.
52.—(1) The Council shall—
(a)keep accounts in such form as the Privy Council may determine;
(b)prepare annual accounts in respect of each financial year, in such form as the Privy Council may determine.
(2) The annual accounts shall be audited by persons the Council appoints.
[F1(3) The Council shall ensure that the persons it appoints are eligible for appointment as statutory auditors under Part 42 of the Companies Act 2006 (statutory auditors).]
(4) As soon as is reasonably practicable after the end of the financial year to which the annual accounts relate, the Council shall—
(a)cause them to be published together with any report on them made by the auditors; and
(b)send a copy of the annual accounts and of any such report to the Privy Council and to the Comptroller and Auditor General.
(5) The Comptroller and Auditor General shall examine, certify and report on the annual accounts.
(6) For the purposes of his examination, the Comptroller and Auditor General may inspect the accounts of the Council and any records relating to them.
(7) The Privy Council shall lay before each House of Parliament a copy of the annual accounts certified by the Comptroller and Auditor General, any report of the auditors and the report of the Comptroller and Auditor General prepared under paragraph (5).
(8) In this article, “financial year” means—
(a)the period beginning with the date on which the Council is established and ending with the next 31st March following that date, and
(b)each successive period of 12 months ending with 31st March.
Textual Amendments
F1Art. 52(3) substituted (12.6.2008) by The Nursing and Midwifery (Amendment) Order 2008 (S.I. 2008/1485), art. 1(2)(b), Sch. 1 para. 9
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