Paragraph 210 Local Audit and Accountability Act 2014I1I2

In section 4 (general requirements for audit), for subsection (4) substitute—

“(4)

In relation to an integrated care board, “accounts” means—

(a)

the annual accounts of the board prepared under paragraph 22(2) of Schedule 1B to the National Health Service Act 2006 (accounts and audit of integrated care boards);

(b)

any accounts of the board prepared under paragraph 22(3) of that Schedule in respect of which a direction has been given under paragraph 22(6) of that Schedule.”