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Academy trusts are required to submit an Annual Accounts Return in January each year to the ESFA, covering the previous academic year (ending 31 August). Information provided in the accounts return is published by the Department on the academies benchmarking site. The accounts return gives the ESFA financial information in an electronic format that they can analyse, and helps to consolidate the ESFAs accounts into the whole of government accounts. More details on the AAR can be found on the GOV.UK website