Understanding management letters for academy trusts
A guide to help academy trusts understand what external auditors' management letters are and what they contain.
Applies to England
Documents
Details
This guidance is for:
- governors
- trustees
- accounting officers
- principals and executive leaders
- chief financial officers (CFOs)
It does not replace or modify any requirements in the:
- Academy trust handbook (ATH)
- Academies Accounts Direction (AAD)