Regulatory advice 9: Accounts direction. Guidance on preparing and publishing financial statements
This accounts direction sets out the information that providers are required to include in their audited financial statements.
This version gives guidance on preparing and publishing financial statements for accounting periods beginning before 1 August 2019.
For accounting periods beginning on or after 1 August 2019, see Accounts direction OfS 2019.41
- OfS 2018.26
- 19 June 2018
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