NSW Health Accounting Policy Manual

​​The NSW Health Accounting Policy Manual establishes requirements on the preparation and presentation of financial information and performance to ensure compliance with the Government Sector Finance Act 2018 and the Government Sector Finance Regulation 2024.

The Policy M​anual incorporates relevant guidance from Australian Accounting Standards (which include Australian Accounting Interpretations) for not-for-profit entities, and the financial reporting directives, including Treasury Circulars and Treasury Policies and Guideline papers issued by the NSW Treasury.

Since the initial release of the NSW Health Accounting Policy Manual in 2018 a number of chapters have been revised. Refer to the NSW Health Accounting Policy Manual revision history page for details.​​

Current as at: Thursday 15 October 2026