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ICAEW Registered Auditors  ·  90+ UK-Based Experts

Healthcare Audit

Audits for healthcare providers — private hospitals, clinics, dental and GP groups, and care home operators — that respect clinical operations and regulatory reality.

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Healthcare accounting has its own traps: NHS contract income and clawback, insurer billing, occupancy-driven revenue and staffing-cost pressure. Our team audits providers across the sector, so we test the right risks quickly, keep fieldwork away from patient-facing staff, and give boards and investors numbers they can rely on.

Who We Audit

Private hospital groups and independent hospitals; private clinics, diagnostic and aesthetic providers; GP practices and federations, including those operating through companies; dental practices and consolidating dental groups; residential care and nursing home operators; domiciliary care providers; and healthtech and digital health businesses. Many healthcare operators are private-equity backed or buy-and-build groups — we are experienced with acquisition accounting, goodwill and lender reporting requirements that follow.

Revenue Recognition in Healthcare

Healthcare revenue is rarely simple: NHS contract income under block, activity-based and framework arrangements; insurer billing with negotiated tariffs, disputed claims and long collection cycles; self-pay income, deposits and treatment plans creating deferred income; and NHS dental contract income with UDA delivery targets and potential clawback of underperformance. We test recognition, cut-off and recoverability against the substance of each funding stream — and help you tighten billing-to-cash processes along the way.

Care Home and Social Care Operators

For care operators the audit pivots on occupancy and fee mix — local authority, NHS-funded and private residents at different rates — debtor recoverability where funding disputes arise, agency staffing costs, property valuations and lease accounting across home portfolios, and going concern where fee rates lag cost inflation. We understand the operational KPIs behind the numbers, which makes both testing and board reporting sharper.

Regulatory Context: CQC and Beyond

The Care Quality Commission regulates service quality rather than accounts, but the financial and regulatory pictures connect: CQC operates a market oversight scheme monitoring the financial sustainability of the largest adult social care providers, registration matters for going concern, and inspection outcomes move occupancy and revenue. Our audit work reflects that context, alongside data protection obligations over patient records and the sector's employment and pension complexities.

Assets, Provisions and Structures

We audit medical equipment capitalisation, depreciation and impairment; leasehold improvements and sale-and-leaseback structures common in care portfolios; clinical negligence and professional indemnity provisions; and deferred consideration and earn-outs from practice acquisitions. Where the group extends across jurisdictions, our Jersey and Isle of Man Recognised Auditor status keeps everything with one firm.

Why Acumon for Healthcare Audits

Sector-experienced teams that minimise disruption to clinical operations, hybrid remote fieldwork, fixed transparent fees, and integrated tax and advisory support — from capital allowances on fit-outs to employment tax on workforce models. Clear findings, practical recommendations, no jargon.

What You Get With Acumon

  • Private hospitals, clinics, GP and dental groups, care home operators and healthtech
  • NHS contract income, insurer billing and self-pay revenue recognition
  • UDA delivery and NHS dental contract clawback considerations
  • Occupancy, fee mix and debtor recoverability testing for care operators
  • Medical equipment, property and lease accounting
  • Acquisition accounting and lender reporting for buy-and-build groups
  • Fieldwork designed to keep clinical operations undisturbed

Why Acumon for Healthcare Audit?

  • ICAEW-registered and FRC-authorised audit firm
  • 90+ UK-based staff with hybrid remote fieldwork
  • Integrated tax, VAT and advisory support alongside audit
  • Jersey and Isle of Man Recognised Auditor status for cross-border groups
  • Uses the Inflo digital audit platform and a specialist client audit portal

Get a Fixed-Fee Quote

Tell us what you need and we'll come back within one business day with a clear scope and a fixed price — no hourly-rate surprises. Call 020 8567 3451 or use the form and we'll be in touch.

Common Questions

Frequently Asked Questions

Does my healthcare company need a statutory audit?
For financial years beginning on or after 6 April 2025, a company is generally audit-exempt if it meets two of three small-company limits: turnover £15m or less, balance sheet £7.5m or less, 50 or fewer employees. Many healthcare groups exceed these — and lenders, investors and acquirers often require an audit regardless. We can confirm your position quickly.
How do you audit NHS income?
We test each funding stream against its contractual substance: block contracts to agreement terms, activity-based income to validated activity data, and dental contract income to UDA delivery against target, including any clawback exposure. Cut-off around year end and the recoverability of amounts in dispute get particular attention.
Do GP or dental partnerships need an audit?
Traditional partnerships generally fall outside Companies Act audit requirements, but practices operating through limited companies or LLPs follow normal company thresholds, and lenders or NHS bodies sometimes require audited or independently reviewed accounts. Consolidating dental groups almost always need audits as they scale. We advise on what applies to your structure.
How does CQC regulation affect the audit?
CQC regulates care quality, not accounts — but registration status, inspection outcomes and (for the largest adult social care providers) the CQC's market oversight scheme all bear on occupancy, revenue and going concern. We factor the regulatory position into risk assessment rather than auditing in a vacuum.
Can you audit our group after an acquisition?
Yes. Buy-and-build healthcare groups are a core part of our work: acquisition accounting, goodwill and intangibles, deferred consideration and earn-outs, group consolidation and lender covenant reporting. We also coordinate component audits where the group spans jurisdictions.
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Ready to Sort Your Healthcare Audit?

Tell us what you need. Within one business day, a qualified accountant will be in touch to talk it through and give you a clear, fixed-fee quote — no obligation.

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