This interactive guide sets out our good practice principles for annual reporting. It provides ideas on content and format for all bodies in both the public and private sector as they plan their annual reporting for 2025-26.

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A good annual report should:

  • support accountability
  • be transparent
  • be accessible
  • be understandable

How to use this guide 

Our guide showcases leading examples of good practice for annual reporting from different sectors.

The examples are laid out in relevant sections of an annual report:

  • Strategy
  • Risk
  • Operations
  • Governance
  • Measures of success
  • Financial performance
  • External factors

In addition, organisations in the public sector may find the guide that we share with bodies that we audit helpful. The guide sets out how reporting and auditing requirements have changed over recent years, and practical actions that organisations can take to support transparent, timely, and clear annual reporting.

If you would like further information about the guide, or any aspect of Annual Report and Accounts production and audit get in touch at Building.Public.Trust@nao.org.uk.

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