Financial Reporting and Accounting Policy

Please Note

The Financial Management and Accountability Act 1997 (FMA Act) and the Commonwealth Authorities and Companies Act 1997 (CAC Act) were repealed on 30 June 2014 and replaced by the Public Governance, Performance and Accountability Act 2013 (PGPA Act) from 1 July 2014. Some provisions of the FMA and CAC Acts, however, will remain in force during the transition period; for example performance reporting requirements for the 2013-14 financial year.

If you are looking for information on the PGPA Act, supported by rules and guidance, go to the Resource Management section of the Department of Finance website.

This website contains links to the relevant accounting policy and financial reporting requirements for Australian Government Entities and central government reporting. It includes Finance Minister's Orders (FMOs) and related Policies and Guidance for Financial Reports such as FinanceBriefs.

Accounting Policy

Accounting Reporting Policy

Accounting Policy Guidance

CFO Forum

  • CFO Forum
  • CFO Forum email list
    The CFO Forum email list is used to communicate accounting and financial reporting issues to Commonwealth Government entities. To add representatives from your organisation to the mailing list, email:

Financial Reporting

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