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Good Practice: Financial Audit and Corporate Governance Guidance

Whole of Government Accounts

Whole of Government Accounts (WGA) will be audited consolidated accounts for the Public Sector, prepared by HM Treasury. It is anticipated that the first set of accounts will be published in the 2009-10 accounting year, and will be in accordance with International Financial Reporting Standards (IFRS).

Full details about the WGA programme, including Treasury's guidance for departments, is available from the Treasury WGA Team's website, HMT WGA website.

Audit of Whole of Government Accounts

The NAO work with auditors of other WGA bodies (the Audit Commission, Audit Scotland, Wales Audit Office, Northern Ireland Audit Office, and private sector firms) to establish an audit strategy for Whole of Government accounts, and strategies are available for the different types of bodies that make up WGA.

If you are an auditor of a WGA body, but do not have details of the Strategy, or you have any questions or comments, please telephone the NAO WGA team on 020 7798 7727 or email our enquiries desk marking your email for the attention of the WGA team.