The Special Health Authorities (Audit) Order 2006
This Order makes the Comptroller and Auditor General the auditor of the accounts of the bodies listed in Schedule 1. This audit arrangement applies to the accounts of those bodies for a financial year ending on or after 31st March 2006. Without this Order, the Audit Commission would appoint the auditor of these bodies under section 98 of the National Health Service Act 1977 (1977 c. 49) and under section 2 of the Audit Commission Act 1998 (1998 c. 18). This Order also makes consequential amendments to existing legislation. A body whose accounts are required by this Order to be audited by the Comptroller and Auditor General is required, by section 98(1C) of the National Health Service Act 1977 as amended by this Order, to lay its accounts before Parliament together with the Comptroller and Auditor General’s report on the accounts.