Reporting and Accounting

This page contains links to the relevant accounting policy and financial reporting requirements for Commonwealth entities and central government reporting. It includes the Financial Reporting Rule (FRR) and related policies and guidance for financial reports.

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 entities. To add representatives from your organisation to the mailing list, email:

Overview of Commonwealth financial reporting

The overview of Commonwealth financial reporting provides an outline of the Commonwealth financial reporting processes and obligations under the PGPA Act and Charter of Budget Honesty Act. The page covers the following topics:

  • monthly and annual reporting processes
  • consistency and use of accounts
  • inter-entity transactions
  • functional reporting
  • publication standards
  • fiscal balance
  • underlying cash balance.

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Finance is committed to the accessibility publishing guidelines of WCAG2.0. Due to constraints in authoring tools used to develop content on this page, originally published September 2011, the page does not conform to the minimum WCAG2.0 Level A requirement. Finance is progressing toward full WCAG 2.0 conformance in line with the Web Accessibility National Transition Strategy. Current issues on this page include: pdf files without alternative formats. Please contact the Accounting Policy Branch via if you require a different file type for accessibility reasons.