Sch 10 para 4
(1) When an auditor of an NHS foundation trust has concluded his audit of the trust's accounts, he must enter on the accounts— (a) a certificate that he has completed the audit in accordance with this Chapter, and (b) his opinion on the accounts. (2) But where the auditor makes a report to the council of governors and board of directors of the trust under paragraph 3 at the conclusion of the audit, he may instead include the certificate and his opinion in that report.