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.
- Ref:
- OfS 2019.41
- Date:
- 25 October 2019
The timeframe for the publication of audited financial statements has been extended for 2021. Audited financial statements should be published no later than seven months after the end of the financial year ending in 2021.
There is no extension in 2022. Audited financial statements should be published no later than five months after the end of the financial year ending in 2022.
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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