Guidance

Academies Financial Handbook 2014

A handbook issued by EFA, setting out academies' financial requirements for the period beginning 1 September 2014 and ending 31 August 2015.

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This is the 2014 edition of the Academies Financial Handbook issued by the Education Funding Agency (EFA). It applies to accounting periods beginning 1 September 2014 and ending 31 August 2015 and sets out the responsibilities and requirements relating to academy trusts’ financial governance and management.

Academy trusts producing financial statements for the academic year ending 31 August 2015 should refer to this 2014 edition of the handbook.

The 2015 handbook came into effect on 1 September 2015 and applies to accounting periods from 1 September 2015 onwards.