Financial reporting deadline approaches for large ECEC providers

Large early childhood education and care providers operating on a calendar-year reporting cycle are approaching a key compliance deadline, with financial reports due to the Department of Education by 1 May 2026.

Large providers are required to submit annual financial information as part of the Commonwealth’s financial viability framework, which supports oversight of sector stability and continuity of service delivery.

A large provider is defined as an approved provider that:

• operates 25 or more services
• intends to operate 25 or more services
• or shares the operation of 25 or more services

Providers uncertain about their classification are encouraged to seek clarification from the Department.

Providers must complete the 2025 Large Provider Financial Input Report and submit it to [email protected] by the due date.

Submissions must include:

• financial statements
• details of revenue and profit or loss
• information about leasing arrangements
• any additional material specified in the reporting template

The Department has indicated that incomplete submissions may result in follow-up requests or delays in assessment.

Providers operating on a financial-year reporting cycle will have a later submission deadline of 1 November 2026. Further guidance is expected closer to that date.

The financial reporting requirement enables the Department to monitor the financial health of large providers and identify potential risks to service continuity.

It also supports broader regulatory oversight and ensures providers maintain the capacity to meet obligations to children, families and staff.

For approved providers and governance teams, timely and accurate reporting reflects sound financial management and compliance with national expectations.

With reporting deadlines approaching, providers may need to review internal processes to ensure:

• financial data is accurate and complete
• supporting documentation is prepared in advance
• governance oversight is maintained throughout the reporting process

Early preparation can reduce administrative pressure and support a more efficient submission process.

Learn more about the financial reporting obligations for large providers on the ACECQA website.