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Statistical Analysis Plan: What Goes In It, a Worked Entry, and the Mismatches Reviewers Catch

A statistical analysis plan fixes, before anyone analyses the data, exactly how each outcome will be analysed. Here is what it has to pin down, one fully written entry, and the gaps between plan and paper that reviewers look for.

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Question
What to do
Use this page for
Building a point-by-point response that is easy for reviewers and editors to trust.
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State the reviewer concern clearly, then pair each response with the exact evidence or revision.
Common mistake
Sounding defensive or abstract instead of specific about what changed.
Best next step
Turn the response into a visible checklist or matrix before you finalize the letter.

Quick answer: A statistical analysis plan (SAP) states, before anyone analyses the outcome data, exactly how each outcome will be analysed: the population, the model, the handling of missing data, the multiplicity control, and every planned subgroup and sensitivity analysis, in enough detail that an independent statistician could reproduce the result. The consensus standard for trials is Gamble and colleagues' 2017 JAMA guidance, whose abstract counts 55 minimum items. The rule that matters most is timing: a plan finished after anyone has seen results by group protects nothing.

This page is for trialists writing an SAP for the first time, for observational researchers who want the same protection, and for authors whose journal or funder has asked to see the plan. If you are still sizing the study, start with the sample size calculation guide; the SAP inherits its primary outcome and assumptions from there. If the paper is already written, the checklist in statistical review before journal submission covers the analysis as reported.

Evidence basis: Gamble et al., JAMA 2017 for the minimum content of trial SAPs; the Trials editorial on prospective SAP reporting (2020) for where a plan can be published; the SAP authoring template by Stevens and colleagues (2023) for section content; the CONSORT 2010 checklist for what the final paper must report; and the cluster-trial extension protocol for the extensions. All read on September 23, 2026. The worked entry is a hypothetical trial we wrote for this page. The red flags are Manusights judgment about how reviewers compare plans with papers; this page does not predict an editorial decision on any manuscript.

What an SAP has to pin down

The protocol says what you will measure. The SAP says what you will do with each number. Where the protocol can say "groups will be compared with a linear model," the SAP has to name the covariates, the population and the rule for a missing 12-week score.

Part of the plan
What it fixes in advance
Where the paper gets caught without it
Outcomes and time points
Which outcome is primary, how and when each is measured
A secondary outcome promoted to primary after the results came in
Analysis populations
Who is in each analysis (intention-to-treat, per-protocol, safety) and the rule for each
Participants dropped from the primary analysis with no stated rule
Primary model
The test or model, covariates, and the effect measure with its confidence interval
Covariates added until the p-value crosses 0.05
Missing data
The main method and the assumption behind it, plus a sensitivity analysis
Complete-case analysis with 20% missing and no comment
Multiplicity
How many outcomes and comparisons, and how error is controlled
Eight secondary outcomes, one significant, reported as a finding
Subgroups and sensitivity
Each planned subgroup, the interaction test, each sensitivity analysis
A subgroup effect nobody planned, presented in the abstract
Interim analyses
Whether any are planned and the stopping rules
An early look that was never declared

Our table, built from the section content in the Stevens et al. template and CONSORT 2010 items 6b, 7b, 12 and 18

The template paper puts the list plainly: the SAP defines "multiplicity control, sensitivity analyses, methods used to handle missing data, subsets analyses prospectively identified," and clear rules for who enters each analysis population. Everything in the right-hand column is a decision somebody could otherwise make after seeing the data.

A worked entry for one primary outcome

Here is how one entry reads when it is finished. The trial is hypothetical: two groups, a symptom score at 12 weeks as the primary outcome, sized at 63 per group and 75 recruited to allow for 15% loss.

Primary outcome. Symptom score (0 to 100, higher is worse) at 12 weeks after randomisation.
Estimand. The difference in mean 12-week score between groups among all randomised participants, regardless of adherence to the assigned treatment.
Population. All randomised participants, analysed in the group to which they were assigned.
Model. Linear regression of the 12-week score on treatment group, adjusted for baseline score and recruiting site (the stratification factor). We will report the adjusted mean difference with its 95% confidence interval and two-sided p-value.
Missing data. Multiple imputation by chained equations under a missing-at-random assumption, 50 imputed datasets, with imputation models including treatment group, site, baseline score and the 4- and 8-week scores. Sensitivity analysis: a delta-adjustment tipping-point analysis, shifting imputed values in the intervention group by 2, 4, 6 and 8 points.
Secondary outcomes. Tested in a fixed hierarchy (function score, then quality of life, then rescue medication use), each only if the previous comparison is significant at 0.05.
Subgroups. Two, pre-specified: baseline score above or below the median, and sex. Each assessed with a treatment-by-subgroup interaction term and reported as exploratory.

Every sentence closes a door. With the model named, nobody can quietly drop the site adjustment. With the hierarchy written down, a significant result for the third secondary outcome means nothing if the first one failed. With only two subgroups declared, a third cannot appear in the abstract as a finding.

When to write it, and where it goes

Write it before anyone sees outcome data split by group. The Trials editorial notes that for many simple trials the full plan can be settled when the protocol is written, while adaptive designs or new methods may take longer. Our view is stricter on one point: whatever the design, the plan has to be final before unblinding. Its job, as the editorial describes it, is to reduce the occurrence of bias from selective analysis and reporting and to make it easier to detect.

Trials encourages SAPs in any of four forms: a section inside the protocol, an appendix to the protocol, an addendum to an already published protocol, or a standalone article with its own DOI. Whichever you use, keep the dated version you finalised before unblinding. When a reviewer asks to see the plan, the date on it is the first thing that makes it credible.

Two extensions exist or are coming. Early phase trials (phase I and non-randomised phase II) got their own version in 2022, which modified 25 of the original items and added 11. A version for cluster randomised trials is in development, and its published protocol lists the complications individually randomised guidance misses: accounting for clustering, imbalance from recruiting participants after clusters are randomised, and small-sample corrections when there are few clusters.

The plan-to-paper mismatches reviewers catch

A published protocol or a registry entry gives reviewers something to compare your paper against. These are the gaps that turn a methods question into a credibility problem.

The primary outcome changed. The registry says 12-week score; the paper leads with the 8-week score because it was significant. CONSORT 2010 item 6b asks for "any changes to trial outcomes after the trial commenced, with reasons." A change with a reason is survivable. A change with no mention is the one reviewers remember.

Exploratory analyses dressed as planned ones. CONSORT item 18 asks authors to report other analyses "distinguishing pre-specified from exploratory." A subgroup result in the abstract that appears nowhere in the plan reads as a search for significance, even when it was not.

The model drifted. The plan adjusts for site and baseline; the paper adds three covariates and drops site. Report the planned model first, then the alternative with the reason.

Missing data handled differently from the plan. Planned multiple imputation, reported complete-case, with no sensitivity analysis. Reviewers who read methods for a living check this line.

Multiplicity promised, then forgotten. The plan names a testing hierarchy; the results table reports every secondary outcome with an unadjusted p-value and the discussion leans on the one that crossed 0.05.

What Manusights checks, and what only your statistician can do

Manusights cannot see your SAP unless it is in the manuscript, so it cannot tell you whether the analysis matches a plan it has not read. What it can do is check the paper for the symptoms above. The $99 Submission-Ready Dossier includes a statistical audit that takes every reported t, F, chi-square, correlation or z statistic with its degrees of freedom, recomputes the p-value, and flags any that disagree with the one printed; a second pass reviews the methodology for missing sample-size justification, uncorrected multiple comparisons, missing effect sizes or confidence intervals, a test unsuited to the data, and signs of selective reporting. It returns in about one to two hours.

It does not replace a trial statistician. Choosing an estimand, a missing-data assumption or a hierarchy for secondary outcomes is a design decision for your team, and it has to be made before the data exist.

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Think twice before you

  • finalise the SAP after the database is unblinded. Even an honest plan written then looks like a rationalisation.
  • write "appropriate statistical methods will be used." That sentence commits to nothing, which is the opposite of a plan.
  • plan more subgroups than you could explain. Each extra one raises the risk of a false positive that ends up in someone's slide deck.
  • leave the sensitivity analysis for missing data until a reviewer asks. By then any choice looks tailored to the result.
  • assume an observational study needs no plan. No guideline forces one, but a dated plan for a cohort or registry analysis is the best defence against the charge of model shopping.

Frequently asked questions

A document, written before the data are analysed, that states exactly how each outcome will be analysed: the analysis population, the model and its covariates, how missing data are handled, how multiple comparisons are controlled, and which subgroup and sensitivity analyses are planned. In a trial it supplements the protocol with enough detail for an independent statistician to reproduce the analysis.

Before anyone sees outcome data by treatment group. For simple trials the plan can be finished alongside the protocol; complex or adaptive designs often finalise it later, but always before unblinding. A plan written after looking at results cannot protect against selective analysis, which is its whole purpose.

Yes. Gamble and colleagues published consensus guidance in JAMA in 2017 on the minimum content of SAPs for clinical trials. The paper's abstract reports 55 items after merging overlaps; later papers describe the same checklist as 32 numbered items, several with lettered sub-items. An extension for early phase trials followed in 2022.

No reporting guideline requires one, but writing it before analysis gives the same protection against choosing the model that produces the best p-value. For a cohort or registry study, fix the exposure and outcome definitions, confounders, model and missing-data approach in writing, and date it.

Deviate openly. Record the change, the reason and the date, report the planned analysis alongside the new one where you can, and label every analysis in the paper as pre-specified or exploratory. CONSORT 2010 item 18 asks trials to distinguish pre-specified from exploratory analyses.

References

Sources

  1. Gamble C, Krishan A, Stocken D, et al. Guidelines for the Content of Statistical Analysis Plans in Clinical Trials. JAMA. 2017;318(23):2337-2343. doi:10.1001/jama.2017.18556
  2. Hemming K, et al. Prospective reporting of statistical analysis plans for randomised controlled trials. Trials. 2020
  3. Stevens G, Dolley S, Mogg R, Connor JT. A template for the authoring of statistical analysis plans. Contemp Clin Trials Commun. 2023
  4. Hemming K, et al. Guidelines for the content of statistical analysis plans in clinical trials: protocol for an extension to cluster randomized trials. Trials. 2025
  5. Schulz KF, Altman DG, Moher D. CONSORT 2010 Statement: updated guidelines for reporting parallel group randomised trials

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