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Academies Accounts Direction 2024 to 2025 – staff briefing
Department for Education (DfE) have published the latest edition of the Academies Accounts Direction, model
academy accounts and framework, and guide to external auditors. These documents set the framework for academy financial statements for the year to 31 August 2025, which boards are due to approve by 31 December 2025.
The welcome news is that the changes to the Direction and model accounts are minimal. There are more changes to the guide to external auditors, but these too are limited.
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