Auditor resources for Care Minutes Performance Statement

For the Aged Care Financial Report 2025-26, all residential aged care providers must submit an audited Care Minutes Performance Statement. Updated auditor guidance is now available to support this process.

Date published:

Care Minutes Performance Statements are an important part of ensuring all residential aged care providers accurately report care time for residents. 

We encourage residential aged care providers to engage an external auditor early and maintain their records to complete their Care Minutes Performance Statement.   

Auditor guidance and audit report templates are available to support with this process.  

All residential care providers must submit their audited statement as part of the Aged Care Financial Report 2025-26, due 31 October 2026.  

If providers report a different amount of care minutes in their Care Minutes Performance Statement than in their Quarterly Financial Report, we may recalculate their care minutes supplement.     

For more information about Care Minutes Performance Statement.

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