Financial reporting manual 2020/21 consultation Response

Debbie Paterson

30 October 2019


HM Treasury have revised the format of the financial reporting manual 2020/21 and have therefore consulted on the revised structure as well as the contents of the manual.

The HFMA is broadly supportive of the changes. NHS bodies do not follow the FReM itself but the various NHS manuals are consistent with the principles set out in the FReM. The revised structure is unlikely to affect most NHS bodies.


Financial reporting manual 2020/21 consultation Response

October 2019 (PDF 136KB)