The Academy Trust Handbook requires relevant trust staff to hold appropriate financial qualifications and experience.81 However, this requirement does not extend to trustees, including for trustees sitting on audit or finance committees. We therefore asked how the Department and ESFA ensured that academy leaders and trustee had an appropriate level of qualification, expertise and experience. The ESFA told us that it considered the overall regulatory framework for academies was very clearly set out, and that it was first and foremost the boards of academy trusts who were responsible for ensuring that “they have in place good, strong and sound arrangements”.82 In its letter to us following our evidence session, the Department confirmed that trustees were expected to perform an annual review of skills, as required by the Academy Trust Handbook. It explained that, as part of this review, boards should identify any further skills or experience needed and 76 Qq 40, 48 77 Academy schools sector in England: Consolidated Annual Report and Accounts for the year ended 31 August 2020, pages 6, 52 78 Academy Trust Handbook 2021, part 4 79 Academy schools sector in England: Consolidated Annual Report and Accounts for the year ended 31 August 2020, page 56 80 Qq 50–1 81 Letter from Susan Acland-Hood, Permanent Secretary, Department for Education, to Dame Meg Hillier Chair of Committee of Public Accounts, PAC: 2019–20 Academies Sector Annual Report and Accounts, 1 February 2022; referencing the Academy Trust Handbook 2021 para 1.46 82 Q 49 20 Academies Sector Annual Report and Accounts 2019/20 address gaps through recruitment, induction, training or other development activities, and that the Department had published a Competency Framework for Governance to support boards to do so.83