This page is part of our Freedom of Information (FOI) Publication Scheme.
Audit Manual
The majority of NAO audits are conducted in accordance with International Standards on Auditing (UK) (ISAs (UK)) and Practice Note 10 (Revised 2022) Audit of financial statements and regulator of public sector entities in the United Kingdom (PN 10).
The Financial Audit Manual has been developed to provide high-level guidance on their application to our audits and in addition covers matters which stem from the particular responsibilities of the C&AG as the statutory auditor of government. The Manual supplements and does not replace the ISAs (UK & Ireland). The standards applicable to other types of engagement are set out in the NAO’s terms of engagement with the audited entities.
Available on request from the NAO Information Centre Enquiry Desk (0207 798 7874) or email foi@nao.org.uk
Technical guidance for Value for Money teams
Guidance for VFM Audit Teams working on performance audits and value for money studies on a range of methodologies and techniques.
Available on request from the NAO Information Centre Enquiry Desk (0207 798 7874) or email foi@nao.org.uk
Technical guidance to help our clients
A variety of NAO guidance for clients to assist them in preparing their accounts for formal auditing.
Please note that certain exemptions may apply. Guidance will be withheld or edited where sensitive or confidential matters are discussed.
In this section we share technical accounting, audit and internal control information, and good practice materials for boards and audit committees, particularly those in public sector organisations.
- Audit of Financial Statements – the NAO’s reports on audited financial statements
- The Financial Reporting Manual (FReM) 2024/25 – the technical accounting guidance published by HM Treasury
- Disclosure checklists
- Support to Audit Committees
Other guidance and good practice resources include:
- Overcoming challenges to managing risks in government
- Financial management in government: strategic planning and budgeting
- Financial management in government: Enablers of success
- Self-assessment resources (assessment template) – frameworks and guides to aid assessment of organisations and discrete functions and projects.
- Overviews of Departments
Audit Disclosure Checklists
Disclosure checklists designed to ensure that audited bodies have prepared an account in the appropriate form and have complied with all disclosure requirements. The checklists available are intended for use by both NAO auditors and clients.
Whistleblowing role and procedures
Outline of the role of the Comptroller and Auditor General as a person to whom external disclosures can be made under the Public Interest Disclosure Act 1998 and details of how to make a disclosure.
Related content
Read our freedom of information (FOI) guidance on the public’s right to information and how to find or apply for information.
Browse other pages in our Freedom of Information (FOI) Publication Scheme: