NAO Disclosure guides
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.
The checklists are in Excel format. A pdf version is provided
for clients who do not use Excel. No Word version is available.
The Excel version 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. In
case of extreme difficulty, the checklists are available from the
body’s normal NAO contacts.
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.