Commentary Part 3 – Appointment Etc of Local Auditors Paragraph 3: Constitution of auditor panels: health service bodies
32.This paragraph provides the Secretary of State with a regulation-making power to define the constitution and arrangements for the auditor panels of a health service body, including the definition of independence. The intention is that these panels will be the existing audit committees of health service bodies which will meet the independence requirements of best practice for central government audit committees.