The Academies Accounts Direction (AAD) 2025 to 26, issued by the Department for Education, outlines the financial reporting and disclosure requirements for academy trusts with year ends on 31 August 2026. While some updates may seem minor, several changes will affect how academy trusts prepare their statutory accounts and supporting narrative reporting.
In this summary, Allan Hickie, National Head of Academies at UHY, explains the key updates to the AAD and shares practical insight on what they mean in practice. Areas covered include revised guidance on staff restructuring costs, changes to disclosure requirements, and new direction to help trusts get ready for the introduction of Charities SORP 2026.
This summary aims to support finance teams, accounting officers, and trustees in understanding what has changed, where increased scrutiny may arise, and how to prepare in advance for future reporting requirements.
Download UHY’s Academies Accounts Direction 2025 to 26 summary and commentary.
