# National Health Service Act 2006, Paragraph 4

Extent: E+W

(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 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.

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Source: https://www.legislation.gov.uk/ukpga/2006/41/schedule/10/paragraph/4 (the official version)
Page: https://openlegislation.uk/national-health-service-act-2006/schedule-10/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.