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 09 May 2022
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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