Audit of financial statements

The Comptroller and Auditor General (C&AG), supported by the National Audit Office (NAO), plays a key role in the accountability cycle for public sector finances.

We are responsible for auditing the financial statements of:

• all central government departments;
• executive Agencies; and
• a wide range of other public sector bodies.

We also have a number of international clients including the International Labour Organization and the World Food Programme.