Dear Accounting Officer Letters: a governance duty often overlooked

10th Nov 2025

In the governance framework of academy trusts, few communications carry as much weight as the “Dear Accounting Officer” letters issued by the Department for Education (DfE). These letters are not simply updates—they are formal directives intended to prompt reflection, discussion, and, where necessary, action to strengthen financial controls and uphold sector standards.

During the 2024–25 academic year, the DfE issued letters on:

11 September 2024
19 March 2025
25 June 2025

To date, in the 2025–26 academic year, only one letter has been issued, on 5 September 2025.

These letters typically address emerging risks, regulatory expectations, and areas where trusts should review their practices. They are designed to support improvement and reinforce accountability across the sector.

What the Handbook Requires

The Academy Trust Handbook 2025, paragraph 6.2, sets out a mandatory obligation:

“DfE’s accounting officer will send a Dear Accounting Officer letter on occasion to academy trust accounting officers. Accounting officers must share it with their members, trustees, chief financial officer and senior leadership team, arrange for the board to discuss it and take action, if necessary, to strengthen financial controls.”

The use of “must” in this paragraph signals a non-negotiable expectation. These letters are not optional reading—they are a required part of the governance process and must be formally shared, discussed, and acted upon where appropriate.

A Sector-Wide Pattern

Despite this clear directive, many academy trusts do not consistently share these letters with their boards or record their discussion in board minutes. In some cases, the letters are circulated informally but not brought forward for structured review. In others, they are not shared at all.

This pattern suggests a disconnect between regulatory expectations and board-level engagement. When these letters are not discussed, trusts miss a critical opportunity to reflect on their own practices, benchmark against sector standards, and demonstrate proactive governance.

Why It Matters

The “Dear Accounting Officer” letters are a direct line of communication from the DfE to trust leadership. They are designed to support improvement, highlight risks, and reinforce accountability. Ignoring them—or failing to engage with their content—can lead to gaps in financial control and increased scrutiny from regulators.

In a governance environment where transparency and responsiveness are paramount, academy trusts must ensure that these letters are treated with the seriousness they deserve.

Back to blog