http://www.legislation.gov.uk/ukpga/2014/2/section/4/enactedLocal Audit and Accountability Act 2014enKing's Printer of Acts of Parliament2019-10-31 Part 2Basic concepts and requirementsGeneral requirements for audit 4 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.
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<Text>In relation to a relevant authority which is not a health service body, “accounts” means—</Text>
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<Text>In relation to a clinical commissioning group, “accounts” means—</Text>
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<Text>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.</Text>
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