NHS Calderdale CCG External Audit Service

1. Criteria to act as an auditor for NHS Calderdale Clinical Commissioning Group

1.1 The external auditor must comply with the Code of Audit Practice prepared by the Comptroller and Auditor General and approved by Parliament and have regard to any guidance issued by the Comptroller and Auditor General.

1.2 The external auditor must be authorised by the ICAEW to undertake 'local audit work'.

1.3 NHS auditing is highly specialised and therefore the external auditor must have an established and demonstrable standing within the healthcare sector and be able to show that they have the necessary experience, expertise and capacity to fulfil the statutory duties of a NHS auditor. This includes a good understanding of NHS financial reporting, the auditors' value for money audit responsibilities and the regulatory opinion.