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National Health Service Act 2006
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- UK Public General Acts
- 2006 c. 41
- SCHEDULE 4
- Part 1
- Accounts and audit
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Changes over time for: Cross Heading: Accounts and audit
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- 01/07/2022- Amendment
- 26/12/2023
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Point in time view as at 26/12/2023.
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National Health Service Act 2006, Cross Heading: Accounts and audit is up to date with all changes known to be in force on or before 11 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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[F1Accounts and auditE+W
Textual Amendments
F1Sch. 4 para. 11A and cross-heading inserted (1.7.2022) by Health and Care Act 2022 (c. 31), ss. 87(2), 186(6); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
11A(1)An NHS trust must keep proper accounts and proper records in relation to the accounts.E+W
(2)The Secretary of State may give an NHS trust directions as to the form in which its accounts must be kept.
(3)An NHS trust must prepare, in respect of each financial year, annual accounts in such form as the Secretary of State may direct.
(4)For the audit of the annual accounts, see the Local Audit and Accountability Act 2014 (and, in particular, section 4 of that Act).
(5)The Comptroller and Auditor General may examine—
(a)the annual accounts and any records relating to them, and
(b)any report on them by the auditor or auditors.
(6)An NHS trust must send a copy of its audited annual accounts to NHS England by such date as NHS England may direct.
(7)Nothing in sub-paragraph (1) has effect in relation to accounts relating to a charitable trust of which an NHS trust is a trustee.
(8)Nothing in sub-paragraph (3) requires any accounts prepared by an NHS trust to include matters relating to a charitable trust of which it is a trustee.]
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