{
  "url": "https://openlegislation.uk/national-health-service-act-2006/schedule-A1/paragraph-17",
  "json_url": "https://openlegislation.uk/national-health-service-act-2006/schedule-A1/paragraph-17.json",
  "legislation": "ukpga/2006/41",
  "legislation_title": "National Health Service Act 2006",
  "legislation_url": "https://openlegislation.uk/national-health-service-act-2006",
  "path": "schedule/A1/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": "Interim Accounts",
  "text": "(1) The Secretary of State may, with the approval of the Treasury, direct NHS England to prepare accounts in respect of such period or periods as may be specified in the direction (“interim accounts”).\n(2) The interim accounts in respect of any period must contain—\n(a) NHS England’s accounts in respect of that period, and\n(b) a consolidation of NHS England’s accounts in respect of that period and any accounts of integrated care boards in respect of that period which are prepared by virtue of paragraph 22(3) of Schedule 1B.\n(3) NHS England must send copies of any interim accounts to—\n(a) the Secretary of State, and\n(b) if the Secretary of State so directs, the Comptroller and Auditor General,\nwithin such period as the Secretary of State may direct.\n(4) The Comptroller and Auditor General must—\n(a) examine, certify and report on any interim accounts sent by virtue of sub-paragraph (3)(b),\n(b) if the Secretary of State so directs, send a copy of the report on the accounts to the Secretary of State, and\n(c) if the Secretary of State so directs, lay copies of the accounts and the report on them before Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. A1 inserted (1.10.2012 for specified purposes, 1.4.2013 in so far as not already in force) by Health and Social Care Act 2012 (c. 7), ss. 9(2), 306(4), Sch. 1 (with Sch. 6 para. 2); S.I. 2012/1831, art. 2(2) (with art. 3(3)); S.I. 2013/160, art. 2(2) (with arts. 7-9)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Act substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 1 para. 1(1)(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. A1 para. 17(2)(b) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 134(3)(a); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 27, 29, 30)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. A1 para. 17(2)(b) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 134(3)(b); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 27, 29, 30)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/41/schedule/A1/paragraph/17",
    "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."
}