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            "text": "Statement of the Council's responsibilities for the preparation of financial statements",
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                    "text": "General Pharmaceutical Council's report and the financial statements in accordance with applicable law and regulations.\nUnder the Pharmacy Order 2010, Council members must prepare financial statements for each financial year. Under that law, the Privy Council has directed the GPhC to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standard and applicable laws) including Financial Reporting Standard 102. Council members will not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs and the surplus or deficit of the GPhC for that period. In preparing these financial statements, the Council members must:",
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                    "text": "the GPhC. They must enable the Council to ensure that the financial statements keep to the Pharmacy Order 2010. Council members are also responsible for safeguarding the assets of the GPhC and therefore for taking reasonable steps to prevent and detect fraud and other irregularities.",
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                    "text": "• select suitable accounting policies and then apply them consistently\\n• make judgements and accounting estimates that are reasonable and prudent\\n• state whether applicable UK accounting standards have been followed, and disclose and explain any material departures from these in the financial statements\\n• prepare the financial statements on a 'going-concern' basis unless it is inappropriate to assume that the GPhC will continue its activities\nCouncil members are responsible for keeping adequate accounting records. These must be adequate to show and explain the GPhC's transactions, and disclose with reasonable",
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                    "text": "Gisela Abbam\\nChair\\n9 June 2022",
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            "text": "General Pharmaceutical Council\nAnnual report: annual fitness to practise report and annual accounts 2021/22",
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