The AAR will no longer be filled in via an excel spreadsheet, the 2015/16 return will be replaced by an online form, which the EFA are currently finalising, with it due to be launched on 31st October.
This online form will enable most of the validation checks to be performed prior to submission, in a similar way to the Budget Forecast Return. Academies and auditors can expect to have to justify why balances appear outside expected ranges, and there will be inbuilt checks to ensure figures that should agree indeed do. Academies will need to register all individuals requiring access to the form. Full details will be provided imminently by the EFA. They are also looking at bringing forward the deadline from 31 January to 16 January, in order to report the data to Parliament within a shorter timeframe. We will provide an update on this when the decision has been reached.