SCHEDULES
SCHEDULE 12Related amendments
National Health Service Act 2006 (c. 41)
I174
1
Paragraph 24 is amended as follows.
2
After sub-paragraph (4) insert—
4A
The auditor must, in carrying out functions in relation to the accounts—
a
comply with the code of audit practice applicable to the accounts that is for the time being in force (see Schedule 6 to the Local Audit and Accountability Act 2014), and
b
have regard to guidance issued by the Comptroller and Auditor General under paragraph 9 of that Schedule (as it has effect by virtue of paragraph 10(6) of that Schedule).
4B
The auditor of the accounts must comply with any directions given by the Secretary of State as to arrangements to monitor the standard of the work of auditors in the performance of audits under this paragraph (including arrangements to inspect that work).
4C
The arrangements mentioned in sub-paragraph (4B) may include arrangements made by the regulator or by any other person the Secretary of State considers appropriate.
3
Omit sub-paragraph (5).