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National Health Service Act 2006
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Changes over time for: Paragraph 4
Version Superseded: 01/07/2022
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National Health Service Act 2006, Paragraph 4 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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4(1)This paragraph applies to any NHS body that is not a Special Health Authority (as to which, see paragraph 6).E+W
[F1(a)a Special Health Authority (as to which, see paragraph 6).][F2, or
(b)NHS Direct (as to which, see paragraph 6). ]
(2)Any annual accounts prepared by any such body under paragraph 3 must be audited in accordance with the [F3Local Audit and Accountability Act 2014].
(3)The Comptroller and Auditor General may examine—
(a)any such accounts and any records relating to them, and
(b)any report on them by the auditor or auditors.
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 15 para. 4(1)(a): words in Sch. 15 para. 4(1) renumbered as Sch. 15 para. 4(1)(a) (26.3.2008) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817), arts. 1, 6(3) (with art. 10)
F2Sch. 15 para. 4(1)(b) and word inserted (26.3.2008) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817), arts. 1, 6(3) (with art. 10)
F3Words in Sch. 15 para. 4(2) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 75(a); S.I. 2015/841, art. 3(x)
F4Sch. 15 para. 4(4) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 75(b); S.I. 2015/841, art. 3(x)
Modifications etc. (not altering text)
C1Sch. 15 para. 4 applied (with modifications) (10.2.2015) by The Local Audit (Appointing Person) Regulations 2015 (S.I. 2015/192), reg. 1(1), Sch. para. 19 (with reg. 1(2))
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