The following pages provide easy access to our support and guidance most useful for specific types of users and purposes.
Support for Parliament
NAO support for Parliament and resources for MPs.
Support for Boards
Resources for public sector organisations’ boards.
Support for Audit Committees
Resources public sector organisations’ audit committees.
Code of Audit Practice
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.
Self-Assessment Resources
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