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England

Academy trust annual report and audited accounts

Official wording, responsibilities and review duties.

Evidence link

Back to School Policy Checker

Requirement and scope

Choose the governance type; academy and maintained duties differ. Choose a phase; confirm age and provision conditions.

Academy or free school

Required document [2]

Must publish. Website publication within the stated scope. [2]

Source-established phases
Nursery, Primary, Secondary, All-through, Special, 16–19
Source-established school types
Mainstream school, Special school, 16–19 academy
EYFS condition
No separate EYFS condition stated
Accountable
not stated in the source
Approval
not stated in the source
Operational owner
not stated in the source
Review cycle
Publish the audited annual report and accounts by 31 January each year [2]

Independent schools and pupil referral units are outside this catalogue’s supported governance mapping.

Academy trust disclosure; this clause is not applied to a maintained school’s individual accounts.

Academy scope: the trust, including nursery and 16–19 provision.

Official wording

Annual reports and accounts

Academy trusts must publish their audited annual report and accounts on their website by 31 January each year. Guidance is available in the academy trust handbook.

What academies and further education colleges must or should publish online · Reviewed 2026-10-26

Introduction: framework for academy trusts in England

In this document the Department for Education (DfE) provides an overarching framework for financial governance, management and other controls, for academy trusts in England. Compliance with the requirements set out in this document is a condition of the funding agreement between each trust and the Secretary of State for Education. Trustees, accounting officers, principals, senior leaders and others with responsibility for governing, managing or auditing an academy trust must understand this handbook and adhere to its contents.

Academy trust handbook 2026: effective from 1 October 2026 · Reviewed 2026-10-26

Effective from 2026-10-01

Sources and updates

Official evidence reviewed 2026-10-26. Check the source edition and conditions before acting.

  1. Academy trust handbook 2026: effective from 1 October 2026

    Reviewed edition matches. Source text matches the reviewed edition.

    Reviewed on
    2026-10-26
    Reviewed version
    2026-10-01T17:10:06+01:00
    Last checked
    2026-10-27T11:00:36.203Z
    Reviewed text digest (SHA-256)
    ad2559992226a334a2828591e101fcfe1db3d1dd48688d2d0f8a0214048db073
    Official content identity
    b46f9647-508d-4957-a5ab-3278eb3097c8
    Official content digest (SHA-256)
    763afdb8c6be71b41e0fca881a61a15f59665de5c9f2f1b86a16e006d806474e

    https://www.gov.uk/government/publications/academy-trust-handbook/academy-trust-handbook-2026-effective-from-1-october-2026

    Track updates in the Roundup

  2. What academies and further education colleges must or should publish online

    Reviewed edition matches. Source text matches the reviewed edition.

    Reviewed on
    2026-10-26
    Reviewed version
    2024-10-24T13:22:46+01:00
    Last checked
    2026-10-27T11:00:36.203Z
    Reviewed text digest (SHA-256)
    c97340181ef278fa159ebd90b83d1f974cfc65dd3107bfb3379793aec044b7df
    Official content identity
    805a09d7-7542-41b7-aefe-1b0935777e49
    Official content digest (SHA-256)
    48649d639b13916fb1950e252294ddcfb0016986359c01fe4842291a81faba96

    https://www.gov.uk/guidance/what-academies-free-schools-and-colleges-should-publish-online

    Track updates in the Roundup

Guidance, not legal advice. Local checks are not a compliance judgement; other duties may apply.