Academies finance - Practical guidance

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Connected body transactions

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An overview of the 'at cost' principles that are set out in the Academies Financial Handbook 2014 for all academy trusts and their auditors.
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Severance and other payments

Severance and other payments

Find out more about the differences between severance, ex-gratia and compensation payments, what to think about when making a payment and how to disclose within your accounts.
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Reporting on regularity

Regularity

An overview of how to review and report on regularity for accounting officers and academy trust auditors.
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The role of the accounting officer

The role of the accounting officer

Gareth Dawkins, executive principal of Bradford Academy talks to EFA about how he goes about his role as accounting officer.
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Accounting for business combinations

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An overview of the accounting treatment for academies moving between academy trusts.

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