The Code of Audit Practice requires auditors to produce an annual audit letter. It provides a commentary on the results of the auditor’s work. It also highlights any issues that the auditor wishes to the attention of the public. View NHS’s Kernow’s annual audit letter (PDF, 331 KB).
We recognise that the auditor’s annual report and summary value for money document, which were produced by Grant Thornton LLP, may not be suitable for users of assistive technology. We have taken steps to help ensure their next reports, due in 2022, will be in an accessible format. If you wish to understand what steps we have taken, email our corporate governance team.
These regulations took effect on 1 April 2017. This means that NHS employers are now required to publish certain information on trade union officials and facility time on their website and within annual reports.
Read the trade union report for 2018 to 2019 (PDF, 83 KB). This report will be updated annually.