College accounts direction

Guidance for sixth form and FE colleges on preparing and submitting their annual report and financial statements ‘accounts’ to ESFA.


Finance record template 2018

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The college accounts direction sets out ESFA’s financial reporting requirements for sixth form and further education colleges.

The accounts direction outlines the requirements for each college to:

  • prepare audited accounts to 31 July
  • submit accounts and associated documents to ESFA by 31 December
  • publish accounts on the college’s website by 31 January 2019

Colleges must refer to the college accounts direction 2017 to 2018 when preparing their accounts for periods commencing on or after 1 August 2017. This includes a requirement to submit a completed finance record for 2017 to 2018.

Submitting your accounts and associated documents

College corporations must submit their accounts by 31 December via email to

The accounts direction includes information on what documents you need to submit.

ESFA enquiries

For all enquiries for the Education and Skills Funding Agency

Published 2 March 2017
Last updated 26 October 2018 + show all updates
  1. We have updated the finance record template 2018.
  2. We have published the college finance record for 2017 to 2018, which further education and sixth-form colleges must complete and return to ESFA by 31 December 2018.
  3. College accounts direction for 2017 to 2018 has now been added.
  4. Updated section added Submitting your accounts and associated documents
  5. We've now published the finance record 2016 to 2017 template.
  6. First published.