Part 1: Health Service in England: Integration, Collaboration and Other Changes NHS England Section 14: Preparation of consolidated accounts for providers
This section amends the NHS Act 2006 inserting new section 65Z4 "Consolidated Accounts for NHS Trusts and Foundation Trusts". This section places into primary legislation the duties previously imposed on Monitor and the TDA to prepare, in respect of each financial year, consolidated accounts of NHS trusts and Foundation Trusts through directions from the Secretary of State in the Consolidated Provider Accounts Directions 2018. Those directions are revoked as a result of the abolition of Monitor and the TDA.
	Subsection (2) of section 65Z4 gives the Secretary of State the power to give directions to NHS England on the content and form of the consolidated accounts, and the methods and principles to be applied in preparing them. Under subsection (3) NHS England must send a copy of the consolidated accounts to the Secretary of State and the Comptroller and Auditor and General within such period as the Secretary of State may direct. The Secretary of State can direct that the accounts must be accompanied by any reports or information (sub-section 4).
	Under subsection (5), the Comptroller and Auditor General must examine, certify and report on the consolidated accounts and send copies of the report to the Secretary of State and to NHS England. Under subsection (6) NHS England have a duty to lay copies of the consolidated accounts and the related report before Parliament.