Framework for auditors and reporting accountants of colleges
Audit and regularity assurance requirements for further education colleges, sixth-form colleges and designated institutions.
Applies to England
Documents
Details
This framework and guide is for external auditors and reporting accountants of colleges.
It covers the Department for Education (DfE) audit and regularity assurance requirements for:
- further education colleges
- sixth-form colleges
- institutions established or designated under the provisions of the Further and Higher Education Act 1992 (‘designated institutions’)
It replaces the post-16 audit code of practice for colleges.
The 2025 to 2026 framework and guide is in effect from 1 August 2025.
Using the framework and guide
Read the framework and guide alongside any agreements setting out the conditions of funding, including the:
- college’s accountability agreements with DfE
- college’s grant funding agreements with DfE
- college’s contracts with DfE
- college financial handbook
Guidance on preparing and submitting annual reports and financial statements (accounts) is given in college accounts direction.
The college accounts direction handbook from the Association of Colleges (AOC) gives detailed guidance on the preparation of college accounts, including a model set of accounts.
Updates to this page
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Added 'Framework and guide for external auditors and reporting accountants of colleges 2025 to 2026'.
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First published.