The Treasury has made some improvements to the accessibility of WGA and the information it contains, but there is still more work to do. We recognise the efforts the Treasury has made to make the WGA more accessible. These measures include additional disclosure within the annual report, a new accounting spotlight section that addresses key areas such as consolidation, new accounting standards and discount rates, alongside teach–in sessions delivered as part of the new MP induction programme. However, there is still work to be done to improve the structure of the WGA to allow readers to find information more easily. It remains difficult to find all relevant information within the WGA on a single topic such as pensions liabilities, as this is spread across multiple notes to the accounts. Consideration should be given to better consolidation of individual subjects. recommendation a. The Treasury should continue to improve the accessibility of the WGA and consider producing a ‘pocket handbook’ or similar to help people understand and navigate the document. b. The Treasury should also set out its plans for digitisation of the accounts and how this will achieve greater accessibility.