Practitioners Guide 2024

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Changes for the 2024 Guide are outlined in the document below:

This 2024 edition of the Guide applies in respect of financial years commencing on or after 1 April 2024. Thus the ‘proper practices’ laid down in Sections 1 and 2 of this edition of the Guide must be applied in the financial year ending 31 March 2025 and the Annual Governance and Accountability Return (‘AGAR’) for the year ending 31 March 2025 (‘the 2025 AGAR’) must be prepared in accordance with Sections 1 and 2 of this edition of the Guide. Note that the comparative figures (the figures for the year ended 31 March 2024 included in the 2025 AGAR) must be stated on the same basis as the figures for the year ending 31 March 2025.

The ‘proper practices’ in this edition of the guide may be applied in preparing the AGAR for the year ending 31 March 2024 but this is not mandatory. Again, comparative figures must be stated on the same basis.

Practitioners Guide 2023

Download your copy by clicking here:
    
Changes for the 2023 Guide are outlined in the document below:

This 2023 edition of the Guide applies in respect of financial years commencing on or after 1 April 2023. Thus the ‘proper practices’ laid down in Sections 1 and 2 of this edition of the Guide must be applied in the financial year ending 31 March 2024 and the Annual Governance and Accountability Return (‘AGAR’) for the year ending 31 March 2024 (‘the 2024 AGAR’) must be prepared in accordance with Sections 1 and 2 of this edition of the Guide. Note that the comparative figures (the figures for the year ended 31 March 2023 included in the 2024 AGAR) must be stated on the same basis as the figures for the year ending 31 March 2024.

The ‘proper practices’ in this edition of the guide may be applied in preparing the AGAR for the year ending 31 March 2023 but this is not mandatory. Again, comparative figures must be stated on the same basis.