National framework urged to fix NHS audit bottlenecks

A fractured audit procurement system is threatening the financial resilience of NHS bodies. The Financial Reporting Council’s final market study calls for a single national procurement framework to streamline auditor appointments and boost audit quality across NHS England. Despite fewer challenges than local authorities, persistent capacity constraints, mismatched priorities, and disengaged tender processes continue to stall progress.

The report signals an urgent need to rethink how public-sector audits are structured and sourced. Short-term fixes like transparent tender engagement and conflict-free procurement within Integrated Care Systems are just the start. Longer-term, national block procurement and audit-aligned financial planning are among the bold reforms proposed.

Reinforcing capability across both audit firms and NHS finance teams through targeted training is also key to avoiding costly missteps and ensuring audit quality isn’t sacrificed for speed.

Read the full article to explore what these reforms could mean for the future of public procurement.