Point in time view as at 01/07/2022.
National Health Service Act 2006, Cross Heading: Consolidated accounts is up to date with all changes known to be in force on or before 11 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Textual Amendments
(1)NHS England must, in respect of each financial year, prepare a set of accounts that consolidates the annual accounts of—
(a)all NHS trusts established under section 25, and
(b)all NHS foundation trusts.
(2)The Secretary of State may give NHS England directions as to—
(a)the content and form of the consolidated accounts, and
(b)the methods and principles to be applied in preparing them.
(3)NHS England must, within such period as the Secretary of State may direct, send a copy of the consolidated accounts to—
(a)the Secretary of State, and
(b)the Comptroller and Auditor General.
(4)The accounts must be accompanied by such reports or other information as the Secretary of State may direct.
(5)The Comptroller and Auditor General must—
(a)examine, certify and report on the consolidated accounts, and
(b)send a copy of the report to the Secretary of State and NHS England.
(6)NHS England must lay before Parliament a copy of—
(a)the consolidated accounts, and
(b)the Comptroller and Auditor General’s report on them.]
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