# The Branded Health Service Medicines (Costs) (Amendment) Regulations 2025, Regulation 5: Amendment to regulation 23


In regulation 23 (audited information)—
(a) after paragraph (1B) insert—
“(1C) A manufacturer or supplier who provides a presentation report to the Secretary of State in accordance with Schedule 1 or Schedule 3 must, at the same time as providing an audited sales report, provide the Secretary of State with—
(a) a statement from the manufacturer or supplier that the most recently submitted presentation report has been subject to procedures agreed between the manufacturer or supplier and a qualified independent auditor in accordance with an applicable related services standard; and
(b) the relevant report of the qualified independent auditor produced in accordance with the applicable related services standard.”; and
(b) in paragraph (2), omit “and” after the definition of “applicable auditing standards” and insert the following definition in the appropriate place—
““applicable related services standard” means any relevant International Standard on Related Services recognised by, or equivalent standard produced by, the Financial Reporting Council Limited; and”.

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Source: https://www.legislation.gov.uk/uksi/2025/667/regulation/5 (the official version)
Page: https://openlegislation.uk/branded-health-service-medicines-costs-amendment-regulations-2025/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.