2020/21 annual report and accounts checklist

Debbie Paterson

27 April 2021


The production of the 2020/21 annual report and accounts will be like no other year.  

This checklist is intended to be a simple way of identifying, on a line by line basis, the issues that are expected to have an impact on the 2020/21 annual report and accounts. Some of these will be as a result of the Covid-19 pandemic but others are as a result in changes to regulation and reporting requirements. The checklist will be updated and revised up to the earlier submission deadline in June. 

The checklist covers the issues to consider in relation to property, plant and equipment (PPE), provisions, income, stock/inventory and going concern. 

It includes links to the necessary guidance.  

This is the fourth version of the checklist that reflects guidance issued up to 19 April.

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2020/21 annual report and accounts checklist

April 2021 (PDF 496KB)


Additional documents

COVID19 financial governance implications

March 2020 (PDF 297KB)

HFMA Covid-19 map

January 2021 (PDF 678KB)

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