National Health Service Act 2006

Auditing of certain Special Health Authority accounts by Comptroller and Auditor GeneralE+W

6(1)This paragraph applies where [F1an NHS body that is a Special Health Authority or NHS Direct] sends a copy of its annual accounts to the Comptroller and Auditor General under paragraph 5(3).E+W

(2)The Comptroller and Auditor General must examine, certify and report on the accounts.

(3)The [F2body] must lay before both Houses of Parliament—

(a)a copy of the accounts, and

(b)the Comptroller and Auditor General's report on them.