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Higher Education Business Classification Scheme and Records Retention Schedules

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The function of delivering education and training programmes for external organisations, and for the public. (N1) (N2)






This function is intended to cover the delivery of all education and learning programmes, regardless of their purpose (e.g. continuing education, access to higher education, continuous professional development) and whether they are delivered using traditional teaching methods (e.g. lectures, seminars, practical instruction) or newer methods (e.g. distance learning, e-learning, blended learning, workplace learning).


This function is intended to cover education and training programmes which are provided directly by the institution. Where education and training programmes are provided through a related company, use the relevant categories within the Function for the company (or add a Function for the company using the framework provided in RELATED COMPANIES). The functions and activities of individual related companies are outside the scope of this Business Classification Scheme but the activities involved in providing education and training programmes will be similar to those outlined here.


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