SCHEDULES

Valid from 01/04/2004

SCHEDULE 5 E+W Audit of accounts of NHS foundation trusts

Reports E+W

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.