HM Treasury

Public spending & reporting

Government Financial Reporting Manual

28 December 2012

The Financial Reporting Manual (FReM) is the technical accounting guide that complements guidance on the handling of public funds published separately by the relevant authorities. The Manual is prepared following consultation with the Financial Reporting Advisory Board and is issued by the relevant authorities in England and Wales, Scotland and Northern Ireland.

Entities that fall within the definition in paragraph 1.1.2 of the FReM must use the Manual to prepare accounts for 2005-06 onwards.

If you have any comments or enquiries about this site, please contact the FReM Editor.

The documents below are in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website.

For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page. 

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