ReportsE+W
3E+WIn auditing the accounts of an NHS foundation trust, the auditor must consider—
(a)whether, in the public interest, he should make a report on any matter coming to his notice in the course of the audit, in order for it to be considered by the trust or brought to the attention of the public, and
(b)whether the public interest requires any such matter to be made the subject of an immediate report rather than of a report to be made at the conclusion of the audit.
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 this Chapter, 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.
5(1)Any report under paragraph 3 must be sent by the auditor to the board of governors and board of directors of the trust and to the regulator—E+W
(a)at once if it is an immediate report,
(b)otherwise not later than 14 days after conclusion of the audit.
(2)The directors must take the report into consideration as soon as practicable after receiving it.