Accrual accounting

←→ Navigate · Click subsection badges to collapse · Press ? for help

All financial information required by this Act shall be prepared on an accrual accounting basis and in accordance with generally accepted accounting practice.

Referenced By

Section 67 — Application of Part 4 to Audit Office
Application of Part 4

Public Management and Finance Act

10 Parts

s.4Accrual accounting— Public Management and Finance Act (2026 Revision)

Section 4Part 1 — Preliminary

Accrual accounting

←→ Navigate · Click subsection badges to collapse · Press ? for help

All financial information required by this Act shall be prepared on an accrual accounting basis and in accordance with generally accepted accounting practice.

Referenced By

Section 67 — Application of Part 4 to Audit Office
Application of Part 4