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The Education and Skills Funding Agency (ESFA) has updated its detailed guidance for academy trusts and auditors on preparing and auditing academy trusts' annual financial statements, with revised information in the Academies Accounts Direction for the current financial year ending 31 August 2019.
All academy trusts must use the new Academies Accounts Direction when preparing their financial statements for the period ending 31 August 2019. This takes the requirements set out by the Charity Commission in its statement of recommended practice (SORP) and translates them into a form applicable to academy trusts.
Read more at Accountancy Daily.