Local Audit and Accountability Act 2014

4 General requirements for audit

(1) The accounts of a relevant authority for a financial year must be audited—

(a) in accordance with this Act and provision made under it, and

(b) by an auditor (a “local auditor”) appointed in accordance with this Act or provision made under it.

(2) In this Act, references to accounts are to be construed in accordance with the following subsections.

(3) In relation to a relevant authority which is not a health service body, “accounts” means—

(a) the authority’s accounting records, and

(b) the authority’s statement of accounts.

(4) In relation to a clinical commissioning group, “accounts” means—

(a) the annual accounts of the group prepared under paragraph 17(2) of Schedule 1A to the National Health Service Act 2006 (accounts and audit of clinical commissioning groups);

(b) any accounts of the group prepared under paragraph 17(3) of that Schedule in respect of which a direction has been given under paragraph 17(5) of that Schedule.

(5) In relation to special trustees for a hospital, “accounts” means the annual accounts of the trustees prepared under paragraph 3 of Schedule 15 to the National Health Service Act 2006.