s 13 Failure of health service bodies to appoint local auditor
(1) If a health service body fails to appoint an auditor in accordance with this Part, it must immediately inform NHS England of that fact. (2) If it appears to NHS England that a health service body has failed to appoint an auditor in accordance with this Part, NHS England must inform the Secretary of State of that fact by the end of 25 March in the financial year preceding the financial year to which the accounts to be audited relate. (3) If the Secretary of State has been informed by NHS England under subsection (2), the Secretary of State may— (a) take either of the steps in subsection (4), or (b) direct NHS England to take whichever of the steps in subsection (4) NHS England considers appropriate. (4) Those steps are— (a) to direct the health service body to appoint an auditor named in the direction given under this paragraph, or (b) to appoint an auditor on behalf of the health service body . (5) An appointment under subsection (4)(b) takes effect— (a) as if it had been made by the health service body , and (b) on such terms as the Secretary of State or (as the case may be) NHS England may direct. (6) The Secretary of State or NHS England must— (a) inform the health service body of the intention to give a direction or appoint an auditor under subsection (4) not less than 28 days before the direction is given or the appointment made, and (b) consider any representations made by the health service body regarding the proposed direction or appointment. (7) But the Secretary of State or NHS England may give a direction or make an appointment under subsection (4) without having complied with subsection (6) if the Secretary of State or NHS England thinks it is likely that an auditor would have to exercise a function under this Act in relation to the health service body within the period of 60 days beginning with the day on which the direction is given or the appointment is made.