{
  "url": "https://openlegislation.uk/national-health-service-act-2006/schedule-7/paragraph-23",
  "json_url": "https://openlegislation.uk/national-health-service-act-2006/schedule-7/paragraph-23.json",
  "legislation": "ukpga/2006/41",
  "legislation_title": "National Health Service Act 2006",
  "legislation_url": "https://openlegislation.uk/national-health-service-act-2006",
  "path": "schedule/7/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) A public benefit corporation must have an auditor.\n(2) It is for the council of governors to appoint or remove the auditor at a general meeting of the council.\n(3) An auditor may be an individual or a firm —\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) A person appointed as auditor must be—\n(a) eligible for appointment as a statutory auditor (see Part 42 of the Companies Act 2006),\n(aa) eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014), or\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) a member of a body of accountants approved by the regulator for the purposes of this paragraph.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) The corporation must establish a committee of non-executive directors as an audit committee to perform such monitoring, reviewing and other functions as are appropriate.\n(7) In this paragraph—\n...\n“firm” has the same meaning as in section 1261(1) of the Companies Act 2006.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 7 para. 23 substituted (1.10.2012) by Health and Social Care Act 2012 (c. 7), ss. 151(9)(b), 306(4); S.I. 2012/1831, art. 2(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 7 para. 23(3)(4) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 258(3)(a) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 7 para. 23(3) inserted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 73(2)(a); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 7 para. 23(3)(a)-(c) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 73(2)(b); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 7 para. 23(4)(aa) inserted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 73(3)(a); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 7 para. 23(4)(b) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 73(3)(b); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in Sch. 7 para. 23(4)(c) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 73(3)(c); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. 7 para. 23(5) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 73(4); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Sch. 7 para. 23(7) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 258(3)(b) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 7 para. 23(7) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 73(5)(a); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 7 para. 23(7) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 73(5)(b); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012"
    },
    {
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      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012"
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/41/schedule/7/paragraph/23",
    "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."
}