Note a change in the effective date that the handbook comes into effect which has been moved to 1 October 2026, rather than 1 September as in previous years. We presume that this is because the ATH has been published a few weeks later than usual.
The following are the areas which have changed in this year’s handbook; new wording in the ATH is shown in italics.
Inclusion and collaboration – a new section 1.20 stating that “trusts must comply with their legal duties to cooperate with local authorities and other agencies where relevant. Trusts should work constructively with local authorities and other partners in areas where local authorities hold legal responsibilities, to support effective local arrangements and improve outcomes for pupils”. In previous years the DfE has added similar reminders and signposting around legal responsibilities for areas such as Health and Safety and estates management. This year inclusion and collaboration have been added, as these are priority areas for government.
Digital standards – Section 1.21 “Trusts should be working towards meeting DfE’s digital and technology standards and meeting the 6 core standards by 2030”. This year’s handbook further emphasises the DfE’s expectation for trusts to be working towards compliance with the DfE Digital and Technology Standards. Previously trusts were prompted to be developing plans to comply with the standards by the deadline of 2030; this year we see wording that trusts should be working towards meeting the standards. Whilst this is a gentle change – we may well see further tightening of wording in future year’s ATHs.
Trustee’s knowledge and expertise. Section 1.31. Arising from DfE assurance work and recent issues of poor financial governance and oversight at several trusts which have run up significant deficits, there is clearer wording regarding trustee financial knowledge, expertise and training. This includes the expectation for boards to address this across all levels of governance: trust board, finance committee, audit and risk committee and local governing bodies. It is each board’s responsibility to determine what expertise and qualifications it assesses that it needs depending for example on size and complexity.
Interim CFO appointments. No change in the requirement for DfE prior approval if a trust needs to appoint an interim / off payroll CFO. Similarly, if an interim Accounting Officer needs to be appointed, this must be approved by the DfE in advance of the appointment.
CFO qualifications. Because of concerns of poor financial controls in some trusts the handbook has tightened the requirement for qualifications for CFOs. The Handbook for many years has said that trusts should decide depending on size and complexity whether they should have a qualified accountant. The handbook has listed a number of qualifications and professional memberships (including ACA, ACCA, CIPFA, CIMA) and has also mentioned ‘qualifications developed jointly by CIPFA / ISBL’. This later qualification is taken to refer to the Diploma in Strategic Financial and Operational Leadership level 7 qualification. The diploma has been extremely popular over the years and has been supported by the DfE with bursaries, therefore it is important that trusts realise that the diploma can be one of the qualifications included in the new wording.
The new wording is in section 1.46. For larger trusts (over 3,000 pupils) the CFO should hold a professional accountancy qualification from a professional body such as the ICAEW, ACCA, CIMA, CIPFA or equivalent.
Importantly, the new requirements apply to all CFO recruitment (for trusts of more than 3,000 pupils) from 1 October 2026. Adverts should say that candidates should have one of the listed qualifications, and from September 2027 adverts must say that candidates should have one of the listed qualifications.
Very importantly, the new ATH requirement does not affect any CFOs currently in post. It is essential that the Trust Board, Accounting Officer and senior trust leaders understand this point.
For trusts of below 3,000 pupils the new qualifications requirement does not apply.
CFO job descriptions and person specifications will need to be updated to reflect the new qualification requirements, taking wording directly from the ATH.
ISBL worked to get recognition in the ATH for the CIPFA Diploma in Strategic Financial and Operational Leadership Level 7 qualification, developed in partnership with ISBL. This programme has been extremely popular since it was developed, including being strongly supported by the DfE throughout.
Those who have this CIPFA qualification can be confident that their qualification meets the new ATH CFO qualification requirements. Whilst those who are not currently working as a CFO, but who are looking to move into a CFO role in the future should consider whether the CIPFA level 7 is a qualification they should plan to take.
The detail of the wording and what qualifications and memberships are included needs to be shared widely across the sector so that trust boards and CEOs appreciate the range of qualifications which will be included. As noted above, CFO job specifications and descriptions will also need to be updated accordingly.
ICFP Integrated curriculum and financial planning. This has been referred to in the handbook for several years however it is now felt that there needs to be stronger wording regarding the use of ICFP. Therefore ATH 2026 says 2.13. Boards should take an integrated approach to curriculum and financial planning in their schools.
Trusts should be using ICFP within their financial planning and budget preparation. The DfE has promoted and funded training on ICFP, it is embedded in the SRMA programme and ISBL has been at the forefront of promoting good practice in the use of ICFP.
The Regional in-person training sessions funded by the DfE and run by ISBL already have a ICFP session and a new ‘Leading ICFP Together’ session has recently been launched. This session is intended for a small team from a school or trust to attend together, for example SBP, Headteacher and Chair of Finance committee, so that they can learn together and take back ICFP implementation for their school or trust.
You can find out more about these free training sessions here: https://www.isbl.org.uk/regional-in-person-training-sessionsdfe
Procurement.
ATH 2026 says:
2.27. Trusts must consider DfE opportunities when making purchasing decisions for goods and services and record their decision-making.
2.28. Trusts must use the Government Commercial Agency, Supply Teachers and Education Recruitment for their supply staffing requirements unless they have an alternative compliant agreement with rates which do not exceed those available through the framework.
2.29. Trusts must use the DfE Energy for Schools service or a DfE approved Energy deal as shown under Energy on Get Help Buying for Schools unless an alternative agreement with comparable pricing has been sourced. This will apply when your energy contracts are renewed.
In two areas – supply agency and energy (gas and electricity) the DfE has developed procurement frameworks. The DfE wants to promote these and encourage trusts to use them. The position regarding supply frameworks has already been communicated out in May 2026 and the 2026 handbook includes this requirement. In addition, use of the Government Commercial Agency energy procurement has also become a requirement.
In addition, the ATH includes new requirements for management information system procurement.
2.30. Trusts must ensure that all Management Information System (MIS) contracts are aligned with DfE’s MIS framework by September 2027.
Executive pay. There has been concern for some years over very high salaries for CEOs, and other senior executives in some trusts. Previous versions of the handbook have required trust boards to have rigorous and robust review and approval of executive pay, however there are trusts whose CEO’s pay has increased significantly higher than teacher pay. Hence ATH 2026 includes significant new requirements:
2.33. Executive remuneration must not increase at a faster rate than that of the academy trust’s teachers, unless there is a clear justification for it to do so. Where the academy trust considers there is a justification, it must seek approval in advance from DfE.
Senior pay controls
2.34. From 1 October 2026, for new appointments within academy trusts where remuneration exceeds £174,000, or the pro rata equivalent for part-time staff, or performance-related pay above £25,000, approval from DfE must be obtained before the post is advertised.
Electric vehicles (EV). EVs salary sacrifice schemes were permitted by the DfE for trusts a few years ago however this was closed to any new trusts or for any new staff. ATH 2026 now permits EV salary sacrifice schemes, subject to limitations.
2.37 Electric Vehicle (EV) salary-sacrifice schemes do not need prior DfE approval, provided:
Trusts choosing to offer an EVSS scheme must clearly document their comprehensive mitigations.
Academy trusts considering offering an EVSS scheme to their staff must follow the Electric vehicle salary sacrifice guidance.
There are other points regarding severance payments, going concern, for multi-academy trust publishing how funds are distributed across their schools and potential actions by the Secretary of State.