National Health Service Act 2006

AccountsE+W

[F115(1)[F2NHS England] must keep proper accounts and proper records in relation to the accounts.

(2)The Secretary of State may, with the approval of the Treasury, give directions to [F2NHS England] as to—

(a)the content and form of its accounts, and

(b)the methods and principles to be applied in the preparation of its accounts.

(3)In sub-paragraph (2) the reference to accounts includes a reference to [F2NHS England’s] consolidated annual accounts prepared under paragraph 16 and any interim accounts prepared by virtue of paragraph 17.

(4)The chief executive of [F2NHS England] is to be its accounting officer.]

Textual Amendments

F1Sch. A1 inserted (1.10.2012 for specified purposes, 1.4.2013 in so far as not already in force) by Health and Social Care Act 2012 (c. 7), ss. 9(2), 306(4), Sch. 1 (with Sch. 6 para. 2); S.I. 2012/1831, art. 2(2) (with art. 3(3)); S.I. 2013/160, art. 2(2) (with arts. 7-9)