All NHS foundation trusts must publish annual reports and accounts to allow scrutiny of the year’s operations and outcomes.
This guidance outlines the process foundation trusts should follow when producing and submitting these documents.
This does not apply to NHS trusts. NHS trusts should refer to the Department of Health's Group Accounting Manual.
Annual reporting manual for foundation trusts 2016/17: consultation - You can find a summary of your responses to the consultation on this page.