External audit

The HFMA has responded to the Financial Reporting Council’s consultation on revisions to the Ethical Standard

In July and August 2023, the HFMA surveyed its members about the year-end process to see whether there were any lessons that could be learned.

Topics incluced system assurance, feedback of the sustainability audit, an overview of ISA 315 and 240, and the findings from the 2021/22 DHSC audit