On Tuesday 20 April, "COAG ... agreed to additional reforms for the not-for-profit sector, including an implementation plan and governance structure to develop a nationally consistent approach to fundraising regulation, and the adoption of a standard chart of accounts where possible by 1 July 2010. This will further reduce the regulatory burden and improve public confidence in the not-for-profit sector." {excerpt from COAG meeting outcomes/Communique_20_April_2010). The agreed document with after consultation is available for use by government departments and agencies, nonprofits and their members/advisors (subject to the note at the bottom of this page).

National Agreed SCOA - April 2010

(currently accessible in word format - contact mail:dyo@qut.edu.au for other formats)

COAG communique

Progress prior to April 2010:

During the second half of 2009, a sub committee of the Business Regulation and Competition Working Group contacted QUT to start to develop a National Standard Chart of Accounts. This leads on from the work of the three previously developed (Queensland, New South Wales and Western Australia) and one in progress (Victoria) SCOA as available on this wiki space through the SCOA front page. The consultation process will culminate in a finally approved document in approximately mid-April 2010.

On 7 December 2009, COAG agreed to a plan in relation to a national standard chart of accounts for use by governments in their activities with nonprofits receiving government grants. The following document is a combination document using the SCOA for each of New South Wales (May 2007), Queensland (October 2007), Western Australia (November 2008) and Victoria (October 2009). The significant variations are noted in the document. There are some minor formatting and design variations - none of these have been highlighted. there are extra examples, inclusions and exclusions between the SCOAs - none of these have been highlighted.

All National SCOA for consultation - November 2009

(accessable in word format)

After extensive consultation, there are a series of meetings leading up to COAG where various central agencies (eg Departments of Finance) will work with their respective "line" agencies in each state on how the adoption of a SCOA will work.

The Australian Centre for Philanthropy and Nonprofit Studies (ACPNS) in the Queensland University of Technology owns the intellectual property in the Standard Chart of Accounts. Permission is given only for fair dealing of this information by nonprofit organisations, their members, and Australian governments and their agencies provided it is not sold or commercially exploited in any way.