Sch 10 para 1
In auditing the accounts of any NHS foundation trust an auditor must by examination of the accounts and otherwise satisfy himself that— (a) they are prepared in accordance with directions under paragraph 25 of Schedule 7, (b) they comply with the requirements of all other provisions contained in, or having effect under, any enactment which are applicable to them, (c) proper practices have been observed in their compilation, and (d) the trust has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.