149 Audit or examination of English NHS charity accounts
Charities Act 2011 (2011 c 25) | Legislation

149  Audit or examination of English NHS charity accounts

(1)     This section applies in relation to a financial year of a charity where, at any time in the year, it is an English NHS charity.

(2)     If section 144(1)(a) or (b) is satisfied in relation to that financial year of the charity, the accounts of the charity for that year must be audited by [a person who—

(a)     is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006,

(b)     is eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014), or

(c)     is a member of a body for the time being specified in regulations under section

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