Accounting and auditing for NHS charities – the legal requirements

Debbie Paterson

25 October 2017


NHS charities can have various trustee arrangements.  The different arrangements affect the accounting, auditing and independent examination requirements for those charities.  This briefing sets out the different statutory requirements and provides references to further guidance.


Accounting and auditing for NHS charities – the legal requirements

October 2017 (PDF 103KB)

This briefing updates previous guidance issued by the Charity Commission in relation to the auditing and accounting requirements for various types of NHS charity in England and Wales.