Healthcare Financial Management Association (HFMA) -
The HFMA is increasingly hearing from its members that they are finding it difficult to appoint an external auditor, with little or no interest being shown in invitations to tender for external audit services. This briefing considers: the background to the current audit arrangements in the NHS; recent events impacting the wider audit market, up to and including the Redmond review; current issues for NHS bodies and their auditors based on the outcome of a survey of finance directors and discussions with auditors and other interested parties.