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Health and Social Care (Community Health and Standards) Act 2003
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- UK Public General Acts
- 2003 c. 43
- SCHEDULE 1
- Paragraph 24
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24(1)A public benefit corporation is to keep accounts in such form as the regulator may with the approval of the Treasury direct.
(2)The accounts are to be audited by the corporation’s auditor.
(3)But the Comptroller and Auditor General may examine—
(a)the accounts,
(b)any records relating to them, and
(c)any report of the auditor on them.
(4)If trustees are appointed under section 22, the Comptroller and Auditor General may also examine—
(a)the accounts kept by the trustees,
(b)any records relating to them, and
(c)any report of an auditor on them.
(5)In auditing the accounts the auditor is to comply with any directions given by the regulator as to the standards, procedures and techniques to be adopted.
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