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The Academies Accounts Direction (AAD) 2025–26, published by the Department for Education, sets out the financial reporting and disclosure requirements for academy trusts for periods ending on 31 August 2026. While some of the updates may appear subtle, several changes will have a meaningful impact on how academy trusts prepare their statutory accounts and supporting narrative reporting.
In this summary, Allan Hickie, national head of academies at UHY, outlines the key changes to the AAD and provides expert insight into their practical implications. Topics covered include revised requirements for staff restructuring costs, updates to disclosure obligations and new guidance designed to help trusts prepare for the introduction of Charities SORP 2026.
The summary is designed to support finance teams, accounting officers and trustees in understanding what has changed, where greater scrutiny may arise, and how to prepare early for future reporting requirements.
You can download our Academies Accounts Direction 2025–26 summary and commentary below.
2nd Apr 2026
UHY's Academies Accounts Direction 2025-26 summary
Download our summary and expert commentary.
