Annual Accounts Planning Guide

It complements the accounts guides for non-executives published by the HFMA and the Audit Commission and supersedes the HFMA's 2004 guide 'Final Accounts Planning'. It was produced on the basis of the requirements for 2009/10 accounts. The guide recognises that producing annual accounts should not be viewed as a one-off exercise, but as the conclusion of a 12-month process and includes practical advice that will be invaluable throughout the year. The guide covers all aspects of accounts preparation and includes examples of the main financial statements for PCTs, NHS trusts and foundation trusts. Key issues relating to each note to the accounts are also considered.