There is a slight bug on this page that we are fixing. When you download the item and try to open it you might get a message saying that you need to log into the NAO site. If you click twice on the box it will go away.

To download the disclosure guides, right click the links above and select “Save Target As…”

About 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.