Welcome to the FReM website

This website contains the Government Financial Reporting Manual. 

The Financial Reporting Manual is the technical accounting guide that complements guidance on the handling of public funds published separately by the relevant authorities. The Manual is prepared following consultation with the Financial Reporting Advisory Board and is issued by the relevant authorities in England and Wales, Scotland and Northern Ireland.

• 2007-08 version of the Manual
• List of Accounting Standards, SSAPs and UITFs 

Entities that fall within the definition in paragraph 1.1.2 of the FReM must use the Manual to prepare accounts for 2005-06 onwards.

Site last updated 28 March 2008

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