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As the regulator, we direct the form in which the annual report and accounts should be prepared, the information that should be included and the methods and principles that should be followed in their preparation. In determining the form and content of the accounts, we must, by statute, aim to ensure the accounts present a
30 May 2013 In determining the form and content of the annual accounts, Monitor, as the regulator, must aim to ensure that the accounts present a true and fair view (paragraph 25(3),. Schedule 7 to the 2006 Act). Monitor has to obtain the Secretary of State's approval for the Accounts Direction. The agreed Accounts
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Summary of key changes for 2014/15. For ease of reference, the key changes in this document compared to the. NHS Foundation Trust Annual Reporting Manual 2013/14 (FT ARM. 2013/14) are set out below. This is compared to the final 2013/14 FT ARM published in March 2014. Area of change. Reference in FT ARM.
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