Broadly: records that show the supports you claimed were actually delivered, that your workers are appropriately screened and paid, and that your business is financially able to keep operating. The exact set depends on your registration groups. The principle is consistent — you should be able to trace any dollar claimed back to a real, documented service.
What it depends on
Where judgement stays human: Reading exactly which records your registration demands is a judgement on your specific situation — and where the requirements move, keeping current is part of the job.
The Commission’s focus is participant safety and integrity, so the records that matter most link money to delivery: service agreements, evidence of the support provided, and claims that reconcile to both. Financial records sit underneath that as proof you can meet your obligations.
What trips providers up is treating this as a finance task or a compliance task, when it’s the join between them. The back office has to be built so the two sets of records reconcile by design, not by year-end effort.
Reading exactly which records your registration demands is a judgement on your specific situation — and where the requirements move, keeping current is part of the job.
No question is silly, and there's no judgement about where things are at. Tell us what is different about your situation and a CPA will reply personally — usually within one business day.
Reviewed by Graham Chee FCPA (TPB registered tax agent, RAN 15375009) on 1 September 2026.
NDIS Back Office · general information current as at 1 September 2026. This is general information only, not personal financial, tax or legal advice.