Part 1: Health Service in England: Integration, Collaboration and Other Changes Integrated Care Boards Schedule 2: Integrated care boards: constitution etc. Accounts and audits
Under paragraph (22), an integrated care board must keep proper accounts and records of the accounts. It must also prepare annual accounts in respects of each financial year. NHS England, with the approval of the Secretary of State, may direct an integrated care board to prepare accounts for a specified period, by a specified date, and specify how the accounts must be prepared. The Comptroller and Auditor General may examine any annual accounts or accounting reports of an integrated care board.