Explanatory note

This Order makes the Comptroller and Auditor General the auditor of the accounts of the bodies listed in Schedule 1 (Special Health Authorities and the Dental Practice Board). Previously, the Audit Commission appointed the auditor of the accounts of those bodies. The Comptroller and Auditor General’s audit of the accounts of those bodies will begin with the accounts for the financial year ending on 31st March 2004. The Order also makes consequential amendments to existing legislation. A body whose accounts are required by the Order to be audited by the Comptroller and Auditor is required, by virtue of the Order, to lay its accounts before Parliament together with the Comptroller and Auditor General’s report on the accounts.