The example has been updated to reflect the changing financial landscape, to flag future changes to guidance, and minor changes.
The new standard is effective from 2027 and is intended to standardise the presentation of profit.
The briefing sets out the NHS environmental sustainability commitments and reporting requirements across the United Kingdom.
This briefing summarises the current audit context and shares top tips to plan for an audit that runs as smoothly as possible.
This paper provides NHS non-executive directors with key reminders as they review their 2023/24 annual report and accounts.
The GAM has been updated to reflect the new TCFD requirements, accounting for the 2023/24 component of the consultants pay offer, the calculation of the PDC dividend as well as other minor changes.
This short paper is intended to support audit committee members to easily understand the range of external audit reports and additional powers.
This paper covers: what a good year-end working paper looks like; good practice arrangements; and some key issues to consider for 2023/24.
The HFMA’s NHS audit committee handbook is a comprehensive guide covering aspects such as the purpose, arrangements, roles and supporting checklists.
This briefing provides members with key year-end reminders for the 2023/24 annual report and accounts.