Regulatory advice 9: Accounts direction - guidance on preparing and publishing financial statements

The OfS accounts direction sets out the information that higher education providers are required to include in their audited financial statements.

This version gives guidance on preparing and publishing financial statements for accounting periods 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:
4 November 2019

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