Practitioners' Guide 2025

The Practitioners’ Guide is issued by the Smaller Authorities Proper Practices Panel (SAPPP) to support the preparation of statutory annual accounting and governance statements by smaller authorities in England, which are found in the Annual Governance and Accountability Return.

The 2025 edition applies to Annual Governance and Accountability Returns (AGAR) for financial years commencing on or after 1 April 2025. The proper practices laid down in sections one and two of this edition must be applied in the financial year ending 31 March 2026, and the Annual Governance and Accountability Return (AGAR) for the year ending 31 March 2026 must be prepared following sections one and two of this edition of the guide. Note that the comparative figures (the figures for the year ending 31 March 2025 included in the 2025 AGAR) must be stated on the same basis as those for the year ending 31 March 2026.

Please note: Feedback has highlighted some uncertainty over the requirement for a data protection officer in paragraph 1.524 of the guide. The Smaller Authorities Proper Practices Panel has issued an addendum to clarify the position for parish and town councils and parish meetings.

CHANGES TO THE PRACTITIONERS’ GUIDE 2025

This year’s Practitioners’ Guide has the following changes (page and paragraph numbers are shown as they appear in the 2024 guide and the new 2025 guide).