The Department for Education has published the Academy Trust Handbook 2026, effective from 1 October 2026. The new edition brings a substantial set of changes for academy trusts to work through, spanning governance, financial management and DfE oversight.
Inclusion and SEND oversight
The Handbook strengthens expectations around inclusion, requiring trusts to embed a clear, trust-wide approach to identifying need and monitoring outcomes for SEND, disadvantaged and other vulnerable pupils. Boards should designate a trustee, or establish a dedicated committee, to provide oversight of inclusion and SEND practice specifically. This sits alongside trusts’ existing legal duties on SEND, admissions and place planning, which remain unchanged.
Financial governance and CFO qualifications
Expectations around trustees’ financial expertise have been strengthened, with boards expected to assess and address gaps in financial knowledge across the board and its committees, particularly for finance and audit and risk committee members.
For larger trusts (over 3,000 pupils), the Handbook introduces a phased requirement for CFOs to hold a recognised accountancy qualification. From 1 October 2026, any CFO recruitment process for these trusts should specify that candidates hold a relevant professional qualification (ICAEW, ACCA, CIMA, CIPFA or equivalent) or the CIPFA level 7 qualification. This becomes a firm requirement for recruitment processes starting on or after 1 September 2027, at which point trusts appointing a non-qualified CFO must notify the DfE in advance and explain their reasoning.
Executive pay
The rules on executive pay have tightened. From 1 October 2026, DfE approval must be obtained before advertising any post where remuneration exceeds £174,000, or where performance-related pay above £25,000 is proposed. Trusts must also ensure executive pay decisions follow a robust, evidence-based process, don’t increase faster than teacher pay without clear justification, and are documented in an agreed pay policy.
Procurement: from “should” to “must”
Several procurement expectations have moved from best practice to firm requirement. Trusts must now:
- Consider DfE-approved purchasing opportunities when making purchasing decisions and record their reasoning
- Use the Government Commercial Agency framework for supply staffing, unless an alternative compliant agreement offers equal or better rates
- Use DfE Energy for Schools or a DfE-approved energy deal when contracts come up for renewal
- Align all Management Information System (MIS) contracts with the DfE’s MIS framework by September 2027, with strict limits on contract extensions in the interim
Reporting requirements
Accounting officers now have an explicit duty to notify the board – and, where relevant, the DfE – if the trust’s ability to operate as a going concern is at risk. Separately, multi-academy trusts must publish a summary statement on their website by 31 January each year, setting out how funds are distributed across their schools, aligned with the disclosures in their annual accounts.
What trusts should be doing now
With the Handbook effective from 1 October 2026, trusts should be reviewing governance structures, CFO recruitment plans, procurement contracts and reporting processes now, rather than waiting for the deadline. UHY Williamson Croft’s Academies Team can help trusts assess where they stand against these changes and what preparation is needed.
Download our full summary of the changes below: