The Department of Health and Social Care must return to publishing its accounts before the summer recess and set out a timetable for achieving this.
The Department of Health and Social Care and the UK Health Security Agency are getting the basics unacceptably wrong in their financial management and accountability for public spending, according to the Public Accounts Committee.
IFRS 19 allows eligible subsidiaries to use IFRS accounting standards with reduced disclosures. This is intended to reduce costs of preparing accounts, while maintaining their usefulness.
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.