Charities trustees should assess whether their charity is a going concern. This briefing provides practical guidance on making this assessment.
The Data Validation Engine for the 2024 National Cost Collection is now available for the trust assurance period, which lasts until Friday 31 May.
NHS England has released guidance setting out good practice to support
organisations in maintaining or developing their research financial management policies and processes.
The Scottish government has published a framework document for NHS boards setting out how the government and territorial boards will work together.
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.
With just two months of the financial year to go, NHS systems were on course for a £1.1bn overspend for 2023/24, NHS England revealed last week.
The Financial Reporting Council (FRC) has issued comprehensive amendments to FRS 102 the financial reporting standard applicable in the UK and Republic of Ireland (UK GAAP)
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.
The National Audit Office has published a disclosure guide for entities that prepare financial statements in accordance with the government Financial reporting manual.