National Health Service Act 2006

AuditorE+W

23(1)A public benefit corporation must have an auditor.E+W

(2)It is for the board of governors to appoint or remove the auditor at a general meeting of the board.

[F1(3)An auditor may be—

(a)an officer of the Audit Commission (if appointed by the board with the agreement of the Commission),

(b)an individual who is not an officer of the Audit Commission, or

(c)a firm.]

[F1(4)A person appointed as auditor must be—

(a)eligible for appointment as a statutory auditor (see Part 42 of the Companies Act 2006),

(b)a member of one or more of the bodies listed in section 3(7)(a) to (e) of the Audit Commission Act 1998, or

(c)a member of any other body of accountants approved by the regulator for the purposes of this paragraph.]

(5)Where an officer of the Audit Commission is appointed as auditor, the Commission must charge the public benefit corporation such fees for his services as will cover the full cost of providing them.

(6)The corporation must establish a committee of non-executive directors as an audit committee to perform such monitoring, reviewing and other functions as are appropriate.

[F2(7)In this paragraph—

  • “the Audit Commission” means the Audit Commission for Local Authorities and the National Health Service in England; and

  • “firm” has the same meaning as in the Audit Commission Act 1998 (see section 53(1) of that Act).]

Textual Amendments