When the Department for Education (DfE) publishes a new edition of the Academy Trust Handbook, much of the attention naturally falls on the individual changes. This year is no different, with updates covering executive pay, inclusion and collaboration and new financial reporting requirements for Multi Academy Trusts (MATs).
However, looking beyond the individual amendments, a broader theme emerges. The 2026 Academy Trust Handbook reinforces the DfE’s growing expectation that academy trusts should not only make sound decisions, but also be able to demonstrate clearly how and why those decisions have been made.
For trustees and executive leaders, transparency is becoming just as important as compliance.
Academy trusts are responsible for managing significant levels of public funding. With that comes an expectation that financial decisions, governance arrangements and strategic priorities can be clearly explained to stakeholders.
The latest Handbook continues to strengthen this principle, encouraging trusts to evidence robust decision-making and demonstrate effective stewardship of public money.
For many trusts, this will not require a fundamental change in how they operate. Instead, it is an opportunity to consider whether existing governance arrangements are sufficiently documented and easily understood by those outside the organisation.
The updated guidance provides further clarification around executive remuneration and senior pay controls.
Trust boards are expected to ensure remuneration decisions are proportionate, supported by objective evidence and capable of demonstrating value for money.
The focus is no longer simply on reaching the right decision. Trustees should also be confident that the process leading to that decision is well documented, appropriately challenged and capable of withstanding external scrutiny.
One of the most notable developments is the introduction of a requirement for Multi Academy Trusts to publish a Trust Summary Statement, on their website (by 31 January), alongside their audited financial statements.
The aim is to make financial information more accessible to parents, staff and other stakeholders by providing a straightforward explanation of a trust’s financial arrangements.
This represents a move away from relying solely on statutory accounts, recognising that many readers benefit from a concise explanation of how a trust manages its finances and delivers value for money.
Trusts that operate central funding arrangements or pool General Annual Grant (GAG) funding may also wish to consider how these approaches are explained. While such arrangements are well established across many MATs, stakeholders increasingly expect a clear understanding of how resources are allocated and how financial decisions support educational outcomes.
Another important development is the increased emphasis on inclusion and collaboration.
The Handbook reinforces the expectation that trusts should work strategically with schools, local authorities and other partners to improve outcomes for children and young people.
This reflects a broader view of governance. Effective leadership is no longer measured solely by financial performance or compliance, but also by how trusts contribute to the wider education system and demonstrate their commitment to supporting all pupils.
Strong governance has always relied on sound financial management, effective oversight and informed decision-making.
Increasingly, it also relies on openness.
Parents, staff, regulators, funding bodies and local communities all expect academy trusts to communicate clearly about how decisions are made, how resources are used and how public funds are being protected.
Trusts that embrace this approach are likely to find that transparency strengthens confidence in their governance rather than creating additional administrative burden.
Although the updated Academy Trust Handbook takes effect from 1 October 2026, now is an ideal time for Trust boards and leadership teams to review their governance arrangements.
Useful questions to consider include:
Are executive remuneration decisions supported by clear evidence and appropriate challenge?
Could our financial arrangements be easily understood by someone outside the trust?
Are we prepared to publish the new Trust Summary Statement?
Do our governance papers clearly demonstrate how decisions are reached?
Can we evidence our strategic approach to inclusion and collaboration?
Addressing these questions now will help ensure trusts are well prepared for the new requirements and continue to demonstrate strong governance.
Our academies specialists work with trusts throughout the year, supporting financial reporting, audit, governance and strategic planning.
If you would like to discuss the practical implications of the Academy Trust Handbook 2026 or review your trust’s governance and financial reporting arrangements ahead of October, we’d be delighted to help.
All data and figures referred to in our news section are correct at the date of publishing and should not be relied upon as still current.
