Auditor panels for NHS trusts and clinical groups

Advice on appointment of auditors by health organisations.


Auditor panels: guidance to help health bodies meet their statutory duties, September 2015


This guidance has been produced by the Healthcare Financial Management Association (HFMA) and the Department of Health for NHS bodies who will need to appoint auditors under the Local Audit and Accountability Act 2014 for the financial year 2017 to 2018.

As these auditor appointments must be in place by 31 December 2016, NHS trusts and clinical commissioning groups need to have their auditor panel in place in early 2016 in order to begin the process of appointment.

Published 30 September 2015