Auditor panels for NHS trusts and clinical groups
Advice on appointment of auditors by health organisations.
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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.