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National Health Service Act 2006
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- UK Public General Acts
- 2006 c. 41
- SCHEDULE 10
- Audit of accounts of...
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National Health Service Act 2006, Cross Heading: Audit of accounts of directors or officers is up to date with all changes known to be in force on or before 27 February 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.
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Audit of accounts of directors or officersE+W
7(1)Where a director or officer of an NHS foundation trust receives money or other property—E+W
(a)on behalf of the trust, or
(b)for which he ought to account to the trust,
the accounts of the director or officer must be audited by the auditor of the accounts of the trust.
(2)The accounts of the director or officer must be made up to 31st March.
(3)Paragraph 25(5) of Schedule 7 and paragraphs 1 to 5 of this Schedule apply with the necessary modifications to the audit under this paragraph.
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