The NAO is responsible for auditing the financial statements of all central government departments, agencies and other public sector bodies. Each year we audit around 370 accounts.
The Comptroller and Auditor General (C&AG) is required to form an opinion as to whether the accounts of audited bodies are free from material misstatement and comply with the relevant reporting requirements.
With the support of the NAO, he provides assurance that the financial statements present a true and fair view of the financial position and performance of the body in accordance with the statute, charter or other regulatory framework which underpins it.
Further information about our financial audit work: