Even for those with a strong background in accounting, some aspects of NHS finance can be immensely complicated.  The Healthcare Financial Management Association (HFMA) with the Audit Commission, has published three guides for non-executives to help them get a more detailed grasp of their annual accounts.  They have been written especially for non-executive directors with limited financial expertise to help them understand NHS accounts and to explain the role and responsibilities of non-executive directors and auditors in the accounting process.   The guides cover NHS Trusts, Primary Care Trusts and Foundation Trusts.

• NHS Trust Accounts: A Guide for Non-executives

• Primary Care Trust Accounts: A Guide for Non-executives

• Foundation Trust Accounts: A Guide for Non-executives and Governors