Changes to DHSC group accounting manual 2026 to 2027
- From:
- Department of Health and Social Care
- Published
- 26 January 2026
- Last updated
- 2 June 2026 — See all updates
Applies to England
Read the full outcome
Detail of outcome
Feedback has been received from the user and audit community as well as technical experts, which has helped inform and enhance the development of the 2026 to 2027 group accounting manual (GAM).
Following this consultation and after consideration by the financial reporting advisory board, the 2026 to 2027 GAM was published in June 2026.
Original consultation
Summary
This consultation seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.
This consultation closesran atfrom
to
Consultation description
The Department of Health and Social Care (DHSC) and its bodies within the DHSC accounting boundary are required by law to produce an annual report and accounts.
The group accounting manual (GAM) is DHSC’s guidance to bodies on preparing and publishing an annual report and accounts.
We are consulting on the content of the GAM for 2026 to 2027. Full details are explained in the consultation document.
Documents
DHSC group accounting manual 2026 to 2027 (draft)
PDF, 2.09 MB, 352 pages
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Updates to this page
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Added consultation response.
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First published.
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Update history
2026-06-02 16:52
Added consultation response.
2026-01-26 14:00
First published.