RJO: reporting requirements per education sector
Published on 1 August 2025
The Regulation on Annual Reporting in Education (RJO) sets sector-specific requirements for the structure and content of annual reports. Requirements for PO, VO, MBO and HO differ in certain respects. A sound understanding of sector-specific standards is essential for an efficient statutory audit.
The RJO forms the reporting framework for all publicly funded educational institutions in the Netherlands. The regulation sets requirements for the structure of the financial statements, the content of the management report, and other information to be provided. Additional sector-specific provisions apply per sector.
Sectoral differences
Primary (PO) and secondary education (VO) are subject to housing annual reporting requirements, with the NT20 taxonomy applying for financial year 2025. Vocational education (MBO) has additional reporting obligations related to quality agreements. Higher education (HO) is governed by the WHW and has an extensive reporting framework with specific disclosure obligations.
Relevance for the statutory audit
When auditing educational institutions, the auditor must have knowledge of the sector-specific funding mechanisms and the associated audit standards from the Education Auditor Protocol. NOVA Accountants has extensive experience in auditing institutions across all education sectors and keeps abreast of current laws and regulations.
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