Office for Students

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

Ref:
OfS 2018.26
Date:
19 June 2018

NB: This document was amended on 19 June 2018 to correct an error in paragraphs 15.d.ii and 42.d.ii. In both cases, the threshold for the head of the provider’s total remuneration should be 8.1 times, not 7.5 times, the median total remuneration of staff.

Regulatory advice 9: Accounts direction Guidance on preparing and publishing financial statements
PDF, 361Kb
This accounts direction sets out the information that providers are required to include in their audited financial statements.
Accounts direction FAQs
PDF, 258Kb
These FAQs provide examples to illustrate some aspects of the requirements, but it is for each provider to determine how best to comply with the regulatory advice. NB: An additional question was added on 3 October 2018.
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