Guidance

Best practice examples from 2024-25

Best practice examples from the 2024-25 annual reports and accounts.

Documents

Best Practice report for 2024 to 2025

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Details

HM Treasury has published examples of best practice in financial reporting annually since April 2019 and is committed to supporting the continuous improvement of financial and non-financial reporting.

This report contains examples of best practice from the 2024-25 PDF versions of annual reports and accounts (ARAs). These publications provide a bank of best practice examples that can be used by entities preparing ARAs across government to drive ongoing improvements.

Updates to this page

Published 5 March 2026

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