File: 112-100-67

Scope and Content

"IP 1857" inscribed on the cover.

This file contains material concerning accounting in the National Health Service [NHS]. It is divided into 2 parts. The first section contains a memo on the NHS audit and a note or report which discusses the proposed introduction of independent auditors. The second section holds a letter from the ICAEW to the CIPFA, concerning auditing in the NHS, and enclosing a draft circular and standard on "Accounting practices for the National Health Service".