The following pages provide easy access to our support and guidance most useful for specific types of users and purposes.
NAO support for Parliament and resources for MPs.
Resources for public sector organisations’ boards.
Resources public sector organisations’ audit committees.
Information about the Code of Audit Practice, and guidance and information for auditors of local authorities, other local government bodies, and local NHS bodies in England.
Frameworks and guides to aid organisations, self-assessment and decision making.
Other Technical Guidance
- The Financial Reporting Manual (FReM) – the technical accounting guide complementing guidance on the handling of public funds.
- Governance Statements – support on Governance Statements and internal control.
- Audit of Financial Statements – NAO’s reports on audited financial statements.
- Audit methodology insights