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Audit Commission Act 1998 (repealed)
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5 General duties of auditors.E+W
(1)In auditing accounts required to be audited in accordance with this Act, an auditor shall by examination of the accounts and otherwise satisfy himself—
(a)if they are accounts of a health service body, that they are prepared in accordance with directions under [F1paragraph 3(1) of Schedule 15 to the National Health Service Act 2006];
(b)in any other case, that they are prepared in accordance with regulations under section 27;
(c)that they comply with the requirements of all other statutory provisions applicable to the accounts;
(d)that proper practices have been observed in the compilation of the accounts;
(e)that the body whose accounts are being audited has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources; and
F2(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)The auditor shall comply with the code of audit practice applicable to the accounts being audited as that code is for the time being in force.
Textual Amendments
F1S. 5(1)(a) amendment to earlier affecting provision 2006 c. 28 Sch. 8 para. 40 (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 295 (with Sch. 3 Pt. 1)
F2S. 5(1)(f) repealed (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 18 Pt. 11; S.I. 2008/172, art. 2(1)(u)(i)
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