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A framework to help schools to collect information about their income and expenditure.
The financial reporting manual (FReM) and supporting documents provide guidance to preparers on the production of annual report and accounts.
The Financial Reporting Council (FRC) promotes transparency and integrity in business. It regulates auditors, accountants and actuaries, and sets the UK’s Corporate Governance and Stewardship Codes. FRC is an executive non-departmental public body, sponsored by the Department for Business and...
What is a financial statement and why should directors maintain them?
Guide and links to further information about financial returns academy trusts submit to DfE.
This collection brings together reviews of best practice and opportunities for improvement in government financial reporting.
The Treasury is committed to undertaking thematic reviews on a regular basis. Each review will target a specific theme in financial reporting which could indicate an area for improvement.
Best practice examples from the 2022-23 annual reports and accounts, produced as a result of the commitment HM Treasury made as part of the government financial reporting review.
The FRAB report is published annually.
Documents relating to the UK government’s non-financial reporting review.
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