Sch A1 para 15 Accounts
(1) NHS England must keep proper accounts and proper records in relation to the accounts. (2) The Secretary of State may, with the approval of the Treasury, give directions to NHS England as to— (a) the content and form of its accounts, and (b) the methods and principles to be applied in the preparation of its accounts. (3) In sub-paragraph (2) the reference to accounts includes a reference to NHS England’s consolidated annual accounts prepared under paragraph 16 and any interim accounts prepared by virtue of paragraph 17 . (4) The chief executive of NHS England is to be its accounting officer.