ICAEW guidance and support
Healthcare Community
The community provides practical support to chartered accountants within the sector. It offers news updates, benchmarking surveys, technical helpsheets, as well as conferences and seminars.
ICAEW articles
eBooks
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Useful links
Department of Health and Social Care
The Department of Health and Social Care publishes an annual Group Accounting Manual, containing guidance for group bodies including clinical commissioning groups, NHS trusts, NHS foundation trusts and arms’ length bodies.
NHS England
NHS England produces guidance and manuals on finance, including the NHS foundation trust annual reporting manual.
Healthcare Financial Management Association (HFMA)
The HFMA is a professional body for finance staff in the healthcare sector that publishes a variety of practical guides, including:
- Example NHS charity annual report and accounts 2023/24 (April 2024)
- Glossary for NHS and local government finance and governance (November 2019)
Organisations
Association of Independent Specialist Medical Accountants (AISMA)
Network of firms of UK accountants specialising in working for doctors.
Association of Service Providers to Dentists (ASPD)
Organisation which describes itself as ‘a network of professionals who specialise in providing services to the dental profession’.
National Association of Specialist Dental Accountants and Lawyers (NASDAL)
Organisation representing specialist dental accountants. Membership includes accountants and lawyers with an in-depth knowledge of the dental profession. NASDAL publishes
an annual profit and loss Benchmarking Report for dental practices. The press release Associate profits up by almost 7% contains a summary of the results for the 2022-23 financial period.
Related resources
Doctors' expenses: HS231 Self Assessment helpsheet
Guide from HMRC with information and examples on the calculation of partnership profits.
Pay review bodies
The NHS Pay Review Body (NHSPRB) advises on the pay of NHS staff.
Review Body on Doctors' and Dentists' Remuneration (DDRB)
Body that advises the government on the appropriate level of net income for GPs.
Featured resources
Croner-i Audit and Accounting Sector Guides
Croner-i produces a Dentist Sector guide that provides specialist guidance for accountants on working with dental clients. It includes example accounts, checklists, templates and letters.
To find out more, please contact the Library enquiry team on +44 (0)20 7920 8620 or at library@icaew.com. Access to this resource is for ICAEW members and students only.
Online articles
Articles and books in the ICAEW Library collection
Further titles
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
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