# National Health Service Act 2006, Paragraph 6


If the auditor of an NHS foundation trust has reason to believe that the trust or a director or officer of the trust—
(a) is about to make, or has made, a decision which involves or would involve the incurring of expenditure which is unlawful, or
(b) is about to take, or has taken, a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency,
he must refer the matter at once to NHS England.

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Source: https://www.legislation.gov.uk/ukpga/2006/41/schedule/10/paragraph/6 (the official version)
Page: https://openlegislation.uk/national-health-service-act-2006/schedule-10/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.