Guidance

Choosing an external auditor for an academy trust

A guide to help academy trusts choose an accounting firm to audit their accounts.

• From: Department for Education and Education and Skills Funding Agency
• Published: 1 March 2022

Applies to England

Documents

Choosing an external auditor for an academy trust

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External audit procurement: key information

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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.

This good practice guide is for:

• trustees
• audit and risk committees
• accounting officers
• chief financial offices (CFOs)

Read it alongside the Academy trust handbook.

Published 1 March 2022