Information outlining good practice in academy trust financial management and assurance.

Documents

Operating an academy trust as a going concern

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Choosing an external auditor for an academy trust

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Academy trust deficit recovery

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Academy trust risk management

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Leasing guidance for academy trusts

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Academy trust management accounting

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Internal scrutiny in academy trusts

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Academy trust management letters

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External audit preparation checklist for academy trusts guidance

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External audit preparation checklist

MS Word Document, 39KB

Details

Guides for academy trust:

  • trustees
  • accounting officers
  • principals/executive leaders
  • chief financial officers (CFOs)

These guides do not replace or modify any requirements set out in the Academies Financial Handbook (AFH) and the Academies Accounts Direction (AAD). They aim to provide suggestions about good practice.

ESFA produced these guides with input from experienced practitioners from working group 3 of the Academies Finance and Assurance Steering Group.

You can find more good practice information at the Institute of School Business Leadership (ISBL) good practice library.

Published 1 March 2019
Last updated 12 September 2019 + show all updates

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  1. We've added a new good practice guide - 'External audit preparation checklist' and 'External audit preparation checklist guide'.
  2. Updated to add a new good practice guide on academy trust management letters.
  3. Page updated to add a guide to academy trust internal scrutiny.
  4. First published.

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