Guidance

Operating an academy trust as a going concern

A guide to help academy trustees assess if an academy trust is a going concern.

From:
Department for Education and Education and Skills Funding Agency
Published
27 October 2020

Applies to England

Documents

Operating an academy trust as a going concern

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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.

This guide is aimed at academy trustees, but should also be read by:

  • accounting officers
  • chief financial officers
  • clerks of academy trusts
  • external auditors

Updates to this page

Published 27 October 2020

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