No versions valid at: 20/11/2003
Point in time view as at 20/11/2003. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Health and Social Care (Community Health and Standards) Act 2003, Paragraph 4.
Valid from 01/04/2004
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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