Technical guidance
The National Audit Office (NAO) produces technical information,
guidance and good practice material that can be used by others,
particularly those in public sector organisations.
This includes guidance documents and good practice on the audit
of financial statements such as:
- disclosure guides
- templates
- advice
- examples
- IFRS readiness guide
and other information.
For full details and links to the technical guidance, please see
the Financial management page within the
‘Help for public services’ section of the website.