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 [F1council 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.
Textual Amendments
F1Words in Sch. 10 para. 4(2) substituted (1.10.2012) by Health and Social Care Act 2012 (c. 7), ss. 151(9)(e), 306(4); S.I. 2012/1831, art. 2(2)