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Accounting for the healthcare profession

Accounting for the healthcare profession and NHS is a specialist area that requires expertise and an understanding of the industry. On this page you can access a range of articles, books and online resources providing quick links to practical guidance and background knowledge.

What's on this page?

  • Useful links
  • Online articles
  • Books and articles from the library

Contact the Library

Expert help for your enquiries and research.

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Useful links


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.


CIPFA provides resources and information for public sector finance managers on its TISonline website. This includes sections on Health, including Public Health, Health VAT, and Adult Social Care and Health.

Department of Health

The Department of Health publishes an annual Group Accounting Manual, containing guidance for group bodies including clinical commissioning groups, NHS trusts, NHS foundation trusts and arms’ length bodies.

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:

NHS Improvement

NHS Improvement, the body responsible for overseeing foundation trusts and NHS trusts, produces guidance and manuals on finance, including:


Association of Independent Specialist Medical Accountants (AISMA)
Network of firms of UK accountants specialising in working for doctors. The site includes regional statistics for medical practices, a search tool for locating AISMA members, information about the organisation and a news feed.

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
Organisation representing specialist dental accountants. NASDAL membership includes accountants and lawyers with an in-depth knowledge of the dental profession. The Association works to promote and develop accountancy services to the dental profession and further knowledge of specialist dental accountancy matters.

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.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by email at library@icaew.com or through webchat.

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