The financial and prudential reporting responsibilities make sure providers are transparent about how they manage their finances and refundable accommodation deposits. We use this information to understand financial risks that could affect a provider’s viability or service quality.
Financial reports providers must submit
Our Aged Care Financial Reports calendar 2025–26 lists current reporting deadlines. Planning and timely submission is vital as extensions are not allowed.
Quarterly financial report
You must submit 4 quarterly financial reports (QFRs) each year.
The type of service you provide determines which sections of the report you need to complete. You can find more information on the Department of Health, Disability and Ageing website.
Aged care financial report
If you have a standard financial year that ends 30 June, you need to:
- complete and submit an aged care financial report (ACFR) through the online portal by 31 October
- include an audited general purpose financial report (GPFR).
If you have a non-standard financial year, you need to apply to the Secretary of the Department of Health, Disability and Ageing to report outside the standard financial year. You can find more information on the Department of Health, Disability and Ageing website.
General purpose financial report
If you’re required to submit a GPFR, you must publish it on your website if you have one or another website that’s publicly available.
Annual prudential compliance statement
The APCS is submitted as part of the ACFR. Providers who held a refundable deposit for the reporting period must submit an APCS.
To meet your financial reporting obligations, you should:
- make sure you have effective financial reporting governance
- keep accurate data and records
- engage your auditors early (for ACFR, GPFR and APCS)
- ensure you can access the department's GPMS system
- complete a new declaration from authorised personnel for each submission
- submit your financial report early.
For the 2024–25 financial year, providers will submit their financial reports, including the APCS report, under the Aged Care Act 1997 and the current Financial and Prudential Standards.
For the 2025–26 financial year, providers will need to follow the new Financial and Prudential Standards when submitting their financial reports. The Department of Health, Disability and Ageing will provide more information about this soon.
Reporting extensions and declarations
The government uses provider financial reports to monitor risk. That’s why it’s important that you provide this information on time. We use this information to do regulatory activities including:
- risk profiling and assessment
- targeted monitoring
- publishing sector performance data
- developing educational and guidance resources.
Submitting timely reports
Make sure you meet your financial reporting obligations on time as:
- there are no provisions under the Aged Care Act to grant an extension for submitting reports
- providers who submit reports late are considered non-compliant. We may need to take regulatory action.
Reporting declarations
If the provider’s a state, a territory, an authority of a state or territory or a local government authority, one of their authorised key personnel must sign the ACFR and QFR.
In all other cases, the ACFR declaration must be signed by a director of the body corporate that is incorporated or a member of the provider’s governing body for unincorporated providers.
Engaging with the Commission
We can support you to manage your finances and identify and manage risk so you can keep providing high quality care and services.
For help with prudential compliance and financial reporting obligations, email prudential@agedcarequality.gov.au
For help with financial viability and targeted and prudential reviews, email peams@agedcarequality.gov.au
