Please read this guidance before making a disclosure.

If you have a concern about the proper conduct of public business, value for money, fraud and corruption in the public sector which has occurred, is occurring or is likely to occur you may raise your concern with the Comptroller and Auditor General (C&AG).

  • We can only consider whistleblowing concerns that fall within the C&AG’s remit and responsibilities, and we are not obligated to investigate every disclosure.
  • We do not consider concerns about privately owned businesses or local authorities. You need to contact the local authority’s external auditor to report any issues.
  • You can make a disclosure anonymously, but we may not be able to investigate if we don’t have a way to contact you. We may need to ask questions or get further information.
  • We treat your contact information confidentially and do not share it further without your permission. If you don’t want to leave your personal details, consider creating a non-identifiable email address that we can use to communicate with you.

How we will consider your disclosure – flowchart (pdf – 2 MB)

Make a disclosure to the C&AG

You can make a disclosure using our contact form.

Complete all parts of the form and provide as much information as possible.

You can also contact us by:

  • phoning the NAO on 020 7798 7999
  • writing to the C&AG at the address below

The Comptroller and Auditor General
National Audit Office
157-197 Buckingham Palace Road
London SW1W 9SP

Related content

Whistleblowing: the NAO’s role

Contact form for making a disclosure