Independent report

Review of 2011/12 audits of NHS foundation trusts

This report summarises the findings of a review of 2011/12 audits of NHS foundation trusts.



Monitor commissioned the quality assurance department of the Institute of Chartered Accountants to review the work of selected NHS foundation trust auditors.

The aim of these reviews is to assure Monitor that the audits were carried out correctly.

Published 10 March 2014