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The Comptroller and Auditor General is the appointed auditor of the Department for Education and Education Funding Agency under the Government Resources and Accounts Act 2000. The National Audit Office performs these audits on his behalf.

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The Department, through the EFA, are required by statute to consolidate academies and academy trusts into their financial statements each year. We, as group auditors, have issued this document in relation to academy accounts for the period ended 31 August 2015.

The document aims to provide an understanding of: an academy auditor’s role in the DfE group accounts; the NAO’s expectation of them as component auditors in the group; and an understanding of the risks of material misstatement in the group financial statements.