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Appointment of an External School Accountant/Auditor

> Guidelines on appointing a school accountant

Schools are recommended to firstly use the framework on the OGP website (Multi Supplier Framework Agreements for the Provision of Accounting, Audit and Financial & Economic Services). Where a framework is not used, please use the template below.

> Tender template for school accountant

Guidelines for Preparing School Annual Accounts

We have prepared a Guideline on preparing accounts.
Download Guideline

A standardised format for school annual accounts has been approved by the Department of Education and Skills.
The FSSU will only accept accounts that are prepared using the agreed format below. The school should be supplied with a minimum of four sets of accounts in hardcopy.

Sample Financial Accounts Format- pdf
Sample Financial Accounts Format – excel
Sample Financial Accounts Format – word

> Chart of Accounts – pdf
> Chart of Accounts – excel
> Chart of Accounts – Irish

Financial report to parents

Under section 18 of the Education Act 1998, the school is required to provide a financial report to parents of students in the school. To comply with this requirement, we have created a recommended template for this report, see below. Where requested, External School accountants/Auditors are encouraged to prepare this report for the school.

> Financial Report to Parents Template (PDF)

> Financial Report to Parents Template (Excel)

Timetable for School Accounts

The school’s annual accounts should be prepared for the year ending August 31st each year to coincide with the academic year. We are requesting all schools and their external school accountants/auditors comply with the  timescale below.

The deadlines below should be seen as the latest dates at each stage of the procedure. Some Trustees may require a shorter timescale. In any event, the timescale allows a maximum of six months following the end of the school year to complete the annual accounts for submission to the FSSU.

School Annual Accounts Preparation Stages Date Deadline
The school supplies all necessary financial information to the external school accountant for the school year ending on the previous August 31st  

September 30th


The draft annual accounts are returned by the external school accountant.


November 30th

Once the school Board of Management is satisfied that the accounts are an accurate reflection of the school’s financial situation, they are formally ratified by the Board, signed by the Chairperson and one other Board member and then two copies forwarded to the Trustees/Patron for approval.  

December 31st

or earlier

as required by the Trustee/Patron


The accounts should be signed by the Trustee/Patron and one copy returned to the school.


January 31st

External school accountants/auditors are required to access a secure online cloud based system and to input the school trial balance and to upload a pdf copy of the approved annual accounts.  

February 28th