Education Auditor Protocol OCW 2025: what you need to know

The Education Auditor Protocol OCW 2025 was published on 9 December 2025 and forms the basis for the statutory audit of the 2025 annual accounts of educational institutions in the primary education (PO), secondary education (VO), vocational education (MBO) and higher education (HO) sectors.

Content and application

The protocol specifies per educational sector which specific audit objects apply, which reporting thresholds apply, and how the auditor should report to the board and DUO. Particular attention is paid to funding audits and compliance with the lawfulness requirement. The protocol will be formalised in spring 2026 via a ministerial regulation in the Government Gazette.

Audit considerations

For the 2025 audit, the XBRL taxonomy NT20 (OCW 20260218) applies to the digital submission of annual figures via DUO's Education Portal. Institutions and auditors must ensure that the annual accounts are submitted on time and in full in accordance with the requirements set out in the protocol.