The example has been updated to reflect the changing financial landscape, to flag future changes to guidance, and minor changes.
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 paper sets out the remuneration report requirements, along with references to additional guidance and issues for NHS bodies to consider.
The HFMA’s NHS audit committee handbook is a comprehensive guide covering aspects such as the purpose, arrangements, roles and supporting checklists.
This briefing set out for members what the head of internal audit opinion is and why it is important, along with key requirements and considerations.
This briefing provides members with key year-end reminders for the 2023/24 annual report and accounts.
For most NHS bodies, it’s a relatively quiet year from a financial reporting perspective.