Question to the Department for Education:

To ask Her Majesty's Government who appoints the auditors for multi-academy trusts; and whether the auditors' report is open to inspection by school governors.

Under the Companies Act (2006), all academy trusts must appoint an auditor. This appointment is for the members of the academy trust, other than in very limited circumstances, whereby the Companies Act permits the appointment to be made by trustees, for example for the academy trust’s first period of account. The auditors’ report is incorporated within the academy trust’s accounts, which must be published on the academy trust’s website and will be available on the Companies House website. This means that the auditors’ report is open to inspection by any member of the general public.