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The National Standard Chart of Accounts (NSCOA) is an accounting tool for not-for-profit organisations, designed to simplify and improve the consistency of financial account categories and terms used.


The ACNC’s environmental scan of the NSCOA set out to analyse the current use and awareness of the NSCOA, as well as the challenges or benefits identified in its use.

The scan examined:

  • Current use and awareness of NSCOA among:
    • not-for-profits
    • government agencies
    • professional advisors
    • other stakeholders
  • Existing and prospective access and support
  • Environmental trends, influences, opportunities, inhibitors
  • Prospects for adding value
  • Deficiencies and areas for improvement

The number of responses to the NSCOA environmental scan numbered more than 750.