The TA requires the audited annual accounts to monitor the financial status of providers, and to know how TA funds have been spent. Completion and audit of annual accounts is a requirement of the Financial Memorandum. Providers should submit independently audited accounts each year.

This guidance is intended as a reference for providers when completing the annual accounts return (accounts). A copy of this document can be found on the DfE website and the accounts format for completion is included in the pack.

Visit the main DfE website for more information


  • Why we ask providers to complete accounts
  • What to complete and when
  • Who to contact for additional information and help