Disclosure guides are designed to ensure that audited bodies have prepared an account in the appropriate form and have complied with all disclosure requirements. The guides available on these pages are intended for use by both NAO auditors and clients, who may find them useful in the course of preparing their financial statements.
Jump to downloadsThe checklists are in Excel format. They can be printed out if desired after downloading but users should be aware that some questions are contained in sheets that hide/unhide themselves – see the “index” sheet of the workbook.
The workbook also contains some visual basic (macros) to provide additional functionality and users must read the “instructions” sheet to the workbook before use.
As visual basic is present, some clients may find that the workbook will not pass through their firewall. In this case they should contact their IT department to facilitate the download.
The NAO does not accept any responsibility for any loss or damage caused through the use of the checklists. Nor will the NAO troubleshoot Excel issues – see warning on the “instructions” sheet.
Downloads
- FReM Financial Statement Disclosure Guide 2024-25 (.xlsm — 937 KB)
- FReM Annual Report Disclosure Guide 2024-25 (.xlsm — 2 MB)
