Academies accounts returns: validation tests

This publication was withdrawn on

This page relates to a previous year and no longer reflects the current guidance. You can find more up-to-date guidance on the Academies accounts return page

These documents show the tests, thresholds and standard questions EFA and Deloitte use in validating academy trusts’ accounts returns.



The Education Funding Agency (EFA) validates the information in academy trusts’ accounts returns before consolidating them into its annual accounts. EFA’s delivery partners, Deloitte, apply a series of validation tests to identify any errors in the returns.

The documents you can find on this page are:

  • 2014 to 2015 accounts returns: validation tests: Excel version
  • 2014 to 2015 accounts returns: validation tests: Open document format

The documents are available in open document spreadsheet format as well as in Microsoft Excel.


Between March and May 2016, Deloitte will apply the validation tests to academy trusts’ 2014 to 2015 accounts returns. In carrying out the validation, Deloitte will contact some academy trusts on EFA’s behalf in order to resolve any queries. They will raise only one set of queries, where possible.


Deloitte helpline: 0207 007 3011