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These are the slides from May 2017's “Financial Reporting for Academies” event, which was aimed at those who wished to improve their knowledge of accounting challenges, best practice and governance requirements.
It covered fund accounting, trading subsidiaries, gift aiding, VAT calculations and accounting challenges of pensions and holding and accounting for money held by the academy. It also covered the accounting challenges of multi-academy trusts, income generation in academies, its tax implications and capacity building. Last but not least it addressed governance concerns and explored the key area of fraud risk and examined how CIPFA’s code of practice on counter fraud can be used to support academies.
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