Guidance on annual reports and accounts

The financial reporting manual (FReM) and supporting documents provide guidance to preparers on the production of annual report and accounts.

Financial reporting manual

The government financial reporting manual (FReM) is the technical accounting guide for the preparation of financial statements. It complements guidance on the handling of public funds published separately by the relevant authorities in England and Wales, Scotland and Northern Ireland. In addition to the FReM, HM Treasury provides illustrative financial statements and supporting guidance on accounting matters helpful to those preparing financial statements.

Published 7 January 2014
Last updated 19 December 2018 + show all updates
  1. Updated with Government Financial Reporting Manual: 2019-20
  2. Updated with Government Financial Reporting Manual: 2018-19
  3. Updated with: Government financial reporting manual 2017 to 2018
  4. Link to 2016 to 2017 guidance added
  5. out of date guidance removed
  6. Added 2015 to 2016
  7. added 'Financial reporting manual: Application guidance'
  8. added new guidance to collection, amended collection title to reflect this
  9. First published.