Collection

Academy trust financial management: good practice guides

Guides outlining good practice for academy trusts' in financial management and assurance.

• From: Department for Education
• Published: 31 July 2025

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

These guides provide suggestions about good practice for academy trusts. They do not replace or modify any requirements set out in the:

• Academy Trust Handbook (ATH)
• Academies Accounts Direction (AAD)

Good practice guides

• Streamlined Energy and Carbon Reporting (SECR) for academy trusts
  • 23 July 2025
  • Guidance
• Managing academy trust reserves
  • 2 June 2025
  • Guidance
• Leasing for academy trusts
  • 20 January 2025
  • Guidance
• Academy trust management accounting
  • 23 October 2024
  • Guidance
• Local Government Pension Scheme: academy trusts
  • 24 April 2024
  • Guidance
• Internal scrutiny in academy trusts
  • 14 February 2024
  • Guidance
• Choosing an external auditor for an academy trust
  • 1 March 2022
  • Guidance
• Understanding tendering terminology for academy trusts
  • 30 November 2021
  • Guidance
• Managing risk in an academy trust
  • 18 May 2021
  • Guidance
• Operating an academy trust as a going concern
  • 27 October 2020
  • Guidance
• Preparing your academy trusts' accounts for an external audit
  • 11 September 2019
  • Guidance
• Understanding management letters for academy trusts
  • 31 July 2019
  • Guidance

Published 31 July 2025