Paragraph 4
England and Wales
(1)
When an auditor of an NHS foundation trust has concluded his audit of the trust's accounts, he must enter on the accounts—
(a)
a certificate that he has completed the audit in accordance with this Chapter, and
(b)
his opinion on the accounts.
(2)
But where the auditor makes a report to the F1council of governors and board of directors of the trust under paragraph 3 at the conclusion of the audit, he may instead include the certificate and his opinion in that report.
Annotations
Textual amendments
- F1
Words in Sch. 10 para. 4(2) substituted (1.10.2012) by Health and Social Care Act 2012 (c. 7), ss. 151(9)(e), 306(4); S.I. 2012/1831, art. 2(2)