Guidance

Academy trust handbook

For academy members, trustees, accounting officers, chief financial officers and auditors.

Applies to England

Documents

Schedule of musts 2025

Academy trust handbook 2023 and 2024

Details

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.

Academy trusts must comply with this handbook as a condition of their funding agreement. It is also known as the academies financial handbook.

It provides an overarching framework for implementation of effective financial management and other controls, consistent with your obligations as publicly funded bodies.

Who should read this handbook

Read this handbook if you have responsibility for governing, managing or auditing an academy trust.

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Updates to this page

Published 25 June 2025

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