Financial Statement Guidelines

Financial Statement Guidelines for Australian Higher Education Providers.

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These Guidelines prescribe the form of the financial statements approved by the Australian Government Minister for Education, or their delegates, under section 19-10(2) of the Higher Education Support Act 2003 (HESA) and section 58 of the Australian Research Council Act 2001 (ARCA) for listed providers (s16-10 of HESA). 

Please contact ppfinance@dese.gov.au for a copy of current Guidelines.