Regulatory advice 9: Accounts direction

This accounts direction sets out the information that providers are required to include in their audited financial statements.

It applies to financial statements prepared by registered providers for accounting periods (financial years) beginning on or after 1 August 2019.

For accounting periods beginning before 1 August 2019, see Accounts direction OfS 2018.26

OfS 2019.41
25 October 2019
Published 25 October 2019
Last updated 06 July 2020
06 July 2020
Added clarification document to answer queries on requirements of the accounts direction

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