The financial and prudential reporting responsibilities make sure providers are transparent about how they manage their finances and refundable 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 (department).
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’s 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 2025–26 financial year, providers will need to report on the legislation in force at the relevant time.
- Annual reporting obligations consider the Aged Care Act 1997 for the period 1 July to 31 October, and the Aged Care Act 2024 (the Aged Care Act) for the period 1 November 2025 to 30 June
- The ACFR and APCS 2025–26 financial year has been developed to consider both legislative framework, providers will not need submit separate reports for each period
- The remaining QFR reporting periods for 2025–26 financial year only consider the Aged Care Act.
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
Under the Aged Care Rules 2025, you must provide the ACFR and QFR in the approved report form, and a member of the governing body of the registered provider must sign it.
Under the Aged Care Act, a governing body of a registered provider refers to:
- the board of directors, if the provider is a body corporate incorporated, or taken to be incorporated, under the Corporations Act 2001
- in any other case, the person or group of people responsible for the executive decisions of the provider. Note: For government providers, the person doesn’t need to be listed as a responsible person in the GPMS Registered Provider Portal.
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, email peams@agedcarequality.gov.au