The National Health Service Bodies (Summarised Accounts) Order 2012
In respect of each financial year paragraph 7 of Schedule 15 to the National Health Service Act 2006 (c.41) (“paragraph 7”) requires the Secretary of State to prepare summarised accounts relating to NHS bodies which are not Special Health Authorities and to transmit those accounts to the Comptroller and Auditor General (“C&AG”) no later than the end of the month of November following the financial year to which the accounts relate. The C&AG is required to examine and certify the summarised accounts and lay copies of them and his report on them before both Houses of Parliament.