SCHEDULES

SCHEDULE 15 E+W Accounts and audit

Accounts to be kept by NHS bodies E+W

2 (1) Each NHS body must keep proper accounts and proper records in relation to the accounts. E+W

(2) If the Secretary of State so directs with the approval of the Treasury, the accounts of any such body of a description specified in the direction must be kept in such form as is so specified.

(3) This paragraph is subject to paragraph 8(2).