ESFA has published the College Accounts Direction (CAD) for the year 2023 to 2024. The intended audience for this document is FE colleges, sixth form colleges, and designated institutions established or designated under the provisions of the Further and Higher Education Act 1992. ESFA will publish the Finance Record for the year 2023 to 2024 later this year, as appropriate. ESFA has also published the Post-16 Audit Code of Practice and Regularity Self-Assessment Questionnaire for the financial year 2023 to 2024. The intended audience for this document is a range of post-16 providers, and their respective auditors or reporting accountants, whether they are funded directly by ESFA or by one of the Mayoral Combined Authorities (MCAs) or the Greater London Authority (GLA).
