Collection

Guidance on annual reports and accounts

The financial reporting manual (FReM) and supporting documents provide guidance to preparers on the production of annual report and accounts.

From:
HM Treasury
Published
7 January 2014
Last updated
19 December 2023 — See all updates

Financial reporting manual

The government financial reporting manual (FReM) is the technical accounting guide for the preparation of financial statements. It complements guidance on the handling of public funds published separately by the relevant authorities in England and Wales, Scotland and Northern Ireland. In addition to the FReM, HM Treasury provides illustrative financial statements and supporting guidance on accounting matters helpful to those preparing financial statements.

Financial reporting manual consultation

HM Treasury consulted on revisions to the government financial reporting manual (FReM), which provides statutory guidance for government bodies preparing annual reports and accounts. This consultation ran from 2:30pm on 12 September 2019 11:59pm on 25 October 2019.

Updates to this page

Published 7 January 2014
Last updated 19 December 2023 + show all updates

  1. Added 2023-24 FReM and the 24-25 FReM pages to the collection of documents

  2. added 2022-23 FREM

  3. Updated with: Government Financial Reporting Manual: 2021-22.

  4. Updated with 'Financial Reporting Manual Addendum 2019-20'.

  5. Updated with 'Government Financial Reporting Manual: 2020-21'.

  6. Updated with Government Financial Reporting Manual: 2019-20

  7. Updated with Government Financial Reporting Manual: 2018-19

  8. Updated with: Government financial reporting manual 2017 to 2018

  9. Link to 2016 to 2017 guidance added

  10. out of date guidance removed

  11. Added 2015 to 2016

  12. added 'Financial reporting manual: Application guidance'

  13. added new guidance to collection, amended collection title to reflect this

  14. First published.

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