SCHEDULES
SCHEDULE 6Codes of audit practice and guidance
Application to auditors of NHS foundation trusts
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1
The duty imposed on the Comptroller and Auditor General by paragraph 1 includes a duty to prepare one or more codes of audit practice prescribing the way in which auditors of accounts of NHS foundation trusts are to carry out their functions in relation to such accounts.
2
This Schedule, apart from paragraph 1(2) and (3), paragraph 8 and this paragraph, applies in relation to a code relating to auditors of accounts of NHS foundation trusts as it applies in relation to a code relating to local auditors, subject to the following sub-paragraphs.
3
Paragraph 1(4) is to be read as if the reference to “local auditors” were a reference to auditors of accounts of NHS foundation trusts.
4
Paragraph 1(5) applies as if—
a
it required the Comptroller and Auditor General to consult F1NHS England (as well as the other persons mentioned in that sub-paragraph), and
b
paragraph (a) of that sub-paragraph required the Comptroller and Auditor General to consult such associations or representatives of NHS foundation trusts as the Comptroller and Auditor General thinks appropriate.
5
Paragraph 7 is to be read as if the reference to “a relevant authority” were a reference to an NHS foundation trust.
6
Paragraph 9(1) is to be read as if the reference to “the exercise by local auditors of their functions under this Act” were a reference to “the exercise by auditors of accounts of NHS foundation trusts of their functions in relation to such accounts”.