Practitioners' Guide 2026/27

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 2026/27 edition applies to Annual Governance and Accountability Returns (AGAR) for financial years commencing on or after 1 April 2026. The proper practices laid down in sections one and two of this edition must be applied in the financial year ending 31 March 2027, and the Annual Governance and Accountability Return (AGAR) for the year ending 31 March 2027 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 2026 included in the 2026 AGAR) must be stated on the same basis as those for the year ending 31 March 2027.

CHANGES TO the PRACTITIONERS’ GUIDE 2026/27

This year’s Practitioners’ Guide has the following changes: