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The certificate and report of the

Comptroller and Auditor General

to the Houses of Parliament

Opinion on financial statements
I certify that I have audited the financial statements of the NHS Litigation

Authority (herein referred to as NHS Resolution) for the year ended
31 March 2022 under the National Health Service Act 2006.

The financial statements comprise NHS Resolution's: Opinion on regularity

• Statement of Financial Position as at 31 March 2022; In my opinion, in all material respects, the income and
• Statement of Comprehensive Net Expenditure, expenditure recorded in the financial statements have
Statement of Cash Flows and Statement of Changes been applied to the purposes intended by Parliament
in Taxpayers' Equity for the year then ended; and and the financial transactions recorded in the financial
statements conform to the authorities which govern them.
• the related notes including the significant
accounting policies. Basis for opinions
The financial reporting framework that has been applied I conducted my audit in accordance with International
in the preparation of the financial statements is applicable Standards on Auditing UK (ISAs UK), applicable law
law and UK adopted International Accounting Standards and Practice Note 10 Audit of Financial Statements
In my opinion, the financial statements: of Public Sector Entities in the United Kingdom. My
responsibilities under those standards are further
• give a true and fair view of the state of NHS
described in the Auditor's responsibilities for the audit
Resolution's affairs as at 31 March 2022 and of its
of the financial statements section of my certificate.
net expenditure for the year then ended; and
Those standards require me and my staff to comply with
• have been properly prepared in accordance with
the Financial Reporting Council's Revised Ethical Standard
the National Health Service Act and Secretary
2019. I have also elected to apply the ethical standards
of State directions issued thereunder.
relevant to listed entities. I am independent of NHS
Emphasis of matter - provision for Resolution in accordance with the ethical requirements
that are relevant to my audit of the financial statements
Clinical Negligence Scheme for Trusts in the UK. My staff and I have fulfilled our other ethical
responsibilities in accordance with these requirements.
I draw attention to the disclosures made in Note 7 to
the financial statements concerning the uncertainties I believe that the audit evidence I have obtained is sufficient
inherent in the claims provision for the Clinical Negligence and appropriate to provide a basis for my opinion.
Scheme for Trusts. As set out in Note 7, given the long
term nature of the liabilities and the number and nature
of the assumptions on which the estimate of the provision
is based, a considerable degree of uncertainty remains
over the value of the liability recorded by NHS Resolution.
Significant changes to the liability could occur as a result
of subsequent information and events that are different
from the current assumptions adopted by NHS Resolution.
My opinion is not modified in respect of this matter.