Guidance
Best practice examples from 2023-24
Best practice examples from the 2023-24 annual reports and accounts.
Documents
Details
HM Treasury has published examples of best practice in financial reporting annually since April 2019 and is committed to supporting the continuous improvement of financial and non-financial reporting.
This report contains examples of best practice from the 2023-24 PDF versions of annual reports and accounts (ARAs). These publications provide a bank of best practice examples that can be used by entities preparing ARAs across government to drive ongoing improvements.
Updates to this page
Published 10 April 2025