Regulatory advice 9: Accounts direction
This accounts direction sets out the information that providers are required to include in their audited financial statements.
- Ref:
- OfS 2019.41
- Date:
- 25 October 2019
Published 25 October 2019
Last updated 09 May 2022 + show all updates
Last updated 09 May 2022 + show all updates
09 May 2022 - Note amended: Audited financial statements should be published no later than five months after the end of the financial year ending in 2022.
30 September 2021 - Added FAQs on reporting access and participation expenditure
30 July 2021 - The clarification of the accounts direction has been updated.
26 May 2021 - Added note on extension to the timeframe for the publication of audited financial statements for 2021.
06 November 2020 - Change to paragraph 3 to confirm the requirements regarding disclosures of access and participation expenditure for 2019-20
09 September 2020 - Notice added about the extended time period for the publication of audited financial statements.
06 July 2020 - Added clarification document to answer queries on requirements of the accounts direction
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