§ 1 In auditing the accounts of any NHS foundation trust an auditor must by examination of the accounts and otherwise satisfy himself—
- (a) that they are prepared in accordance with directions under paragraph 21 of Schedule 1,
- (b) that they comply with the requirements of all other provisions contained in, or having effect under, any enactment which are applicable to the accounts,
- (c) that proper practices have been observed in the compilation of the accounts, and
- (d)that the trust has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.