National Standard Chart of Accounts

The National Standard Chart of Accounts (NSCOA) is a free data entry tool and data dictionary for charities and other not-for-profit organisations. All Australian governments (Commonwealth, state and territory) have agreed to accept NSCOA when requesting information from not-for-profits. While NSCOA is not compulsory, there are benefits in using it.

Important - Any organisation is able to adopt NSCOA. It is most commonly used in the ‘not-for-profit’ sector, including charities.


The NSCOA and support materials are available for download free of charge using the links below.

Benefits of using NSCOA

  • provides a common approach to the way not-for-profits record and report accounting information (consistency in accounting categories and terms). This facilitates data comparison and benchmarking across the sector. A common approach means not-for-profits can learn and leverage off the work of each other.
  • makes it easier for finance staff and volunteers to service multiple not-for-profits.
  • allows not-for-profits reporting in multiple jurisdictions or to multiple departments to apply a consistent approach to preparing financial information,
  • reducing the time and cost in preparing financial statements.
  • can be changed to suit each not-for-profit’s unique situation. For example, a not-for-profit can add extra accounts, create sub accounts or use cost centre accounting.

The May 2011 and April 2010 versions of NSCOA

The May 2011 version is an updated version of the April 2010 version. The May 2011 update includes:

  • references to legislation from South Australia, Tasmania and Northern Territory
  • a number of minor changes to account descriptions, accounting standard references and other comments
  • a change in the suggested account name for account 4-4060 ‘Income from Raffles and Gaming’, changed to ‘Income from Gaming’.

The April 2010 version only includes references to legislation from the following jurisdictions:

  • New South Wales
  • Victoria
  • Queensland
  • Western Australia

Charities in these jurisdictions can choose either version of NSCOA.