Financial Statement Guidelines


Financial Statement Guidelines for Australian Higher Education Providers.

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 for a copy of current Guidelines.