The ESFA has introduced reforms aimed at strengthening their oversight of the use of subcontracting. These came into force through the revisions in the subcontracting funding rules for post-16 funding and the introduction of the subcontracting standard which was formally introduced in August 2022. In this article RSM details the common themes arising from their compliance work and consider the impact when compared to the subcontracting standard which may help providers to navigate the new rules of engagement.