Contents

1. Part 1

   Abolition of existing audit regime

   1. 1. Abolition of existing audit regime

2. Part 2

   Basic concepts and requirements

   1. 2. Relevant authorities

   2. 3. General requirements for accounts

   3. 4. General requirements for audit

   4. 5. Modification of Act in relation to smaller authorities

   5. 6. Meaning of “smaller authority”

3. Part 3

   Appointment etc of local auditors

   1. 7. Appointment of local auditor

   2. 8. Procedure for appointment

   3. 9. Requirement to have auditor panel

   4. 10. Functions of auditor panel

   5. 11. Relationship with relevant authority

   6. 12. Failure to appoint local auditor

   7. 13. Failure of clinical commissioning group to appoint local auditor

   8. 14. Limitation of local auditor’s liability

   9. 15. Further provisions about liability limitation agreements

   10. 16. Resignation and removal of local auditor

4. Part 4

   Eligibility and regulation of local auditors

   1. 17. Eligibility and regulation of local auditors

5. Part 5

   Conduct of local audit

   1. Codes of practice and guidance

      1. 18. Codes of audit practice and guidance

   2. General powers and duties of auditors

      1. 19. General duties of auditors

      2. 20. General duties of auditors of accounts of health service bodies

      3. 21. Auditors’ right to documents and information

      4. 22. Offences relating to section 21

   3. Reports and recommendations

      1. 23. Reports and recommendations

   4. Public inspection etc and action by auditor

      1. 24. Inspection of statements of accounts etc

      2. 25. Inspection of documents

      3. 26. Right to make objections at audit

      4. 27. Declaration that item of account is unlawful

   5. Prevention of unlawful expenditure etc

      1. 28. Advisory notices

      2. 29. Unlawful expenditure or activity of health service bodies

      3. 30. Power of auditor to apply for judicial review

   6. Accounts and audit regulations

      1. 31. Accounts and audit regulations

6. Part 6

   Data matching

   1. 32. Data matching

7. Part 7

   Miscellaneous and supplementary

   1. Miscellaneous

      1. 33. Best value inspections

      2. 34. Examinations by the Comptroller and Auditor General

      3. 35. Disclosure of information

      4. 36. Social security references and reports

      5. 37. Duty of smaller authorities to publish information

      6. 38. Code of practice on local authority publicity

      7. 39. Council tax referendums

   2. Supplementary

      1. 40. Orders and regulations

      2. 41. Interpretation of Act

      3. 42. Related amendments

      4. 43. Power to make consequential provision

      5. 44. Application to NHS trusts and trustees for NHS trusts

      6. 45. Extent

      7. 46. Commencement

      8. 47. Short title

8. 1. Schedule 1

      Abolition of Audit Commission: supplementary provision

      1. Part 1

         Arrangements in connection with abolition of Audit
         Commission

      2. Part 2

         Repeal of Audit Commission Act 1998: consequential repeals
         and revocations

   2. Schedule 2

      Relevant authorities

   3. Schedule 3

      Further provisions about appointment of local auditors

   4. Schedule 4

      Further provisions about auditor panels

   5. Schedule 5

      Eligibility and regulation of local auditors

   6. Schedule 6

      Codes of audit practice and guidance

   7. Schedule 7

      Reports and recommendations

   8. Schedule 8

      Advisory notices

   9. Schedule 9

      Data matching

   10. Schedule 10

       Best value inspections

   11. Schedule 11

       Disclosure of information

   12. Schedule 12

       Related amendments

   13. Schedule 13

       NHS trusts and trustees for NHS trusts: transitory and saving
       provision