Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, pursuant to the answer of 8 July 2026 to Question 15563 on DHSC: Annual Reports, how the annual consultation on the draft Group Accounting Manual has changed.

As noted in the response of 8 July 2026, the Department’s consultation on the draft Group Accounting Manual (GAM) gives group bodies and auditors the opportunity to comment on proposed changes to the guidance within the GAM, identify where further clarification is needed, and suggest practical improvements. The Department’s approach to the annual consultation has not changed and there are no plans to change this in the future.

However, each year the consultation is tailored to address current technical issues in financial accounting and reporting. I refer the Hon. Member to the latest consultation response which is available at the following link:

https://www.gov.uk/government/consultations/changes-to-dhsc-group-accounting-manual-2026-to-2027/outcome/consultation-response-changes-to-dhsc-group-accounting-manual-2026-to-2027