{
  "url": "https://openlegislation.uk/national-health-service-act-2006/schedule-10/paragraph-4",
  "json_url": "https://openlegislation.uk/national-health-service-act-2006/schedule-10/paragraph-4.json",
  "legislation": "ukpga/2006/41",
  "legislation_title": "National Health Service Act 2006",
  "legislation_url": "https://openlegislation.uk/national-health-service-act-2006",
  "path": "schedule/10/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) When an auditor of an NHS foundation trust has concluded his audit of the trust's accounts, he must enter on the accounts—\n(a) a certificate that he has completed the audit in accordance with this Chapter, and\n(b) his opinion on the accounts.\n(2) But where the auditor makes a report to the council 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.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/41/schedule/10/paragraph/4",
    "retrieved_at": "2026-10-29T09:13:55.183741+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}