Our values

The NAO values set out our aspirations for the organisation and underpin our work and the way that we behave, both externally with the bodies we audit and other stakeholders, and internally with colleagues.

  • Independent – We are independent and objective, and observe the highest professional and personal standards.
  • Authoritative – We deliver work of the highest quality, drawing comprehensively on robust evidence and practice.
  • Collaborative – We work collaboratively with colleagues, and with stakeholders, to achieve our goals.
  • Fair – Our work, and the way that we treat people, is fair and just.

Code of Conduct

Our Code of Conduct (pdf – 229KB) reinforces the core values and standards that underpin the NAO’s work, and provides a reference point for decisions and courses of action in carrying out our statutory and professional responsibilities.

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