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The National Audit Office (NAO) is the UK's independent public spending watchdog. The NAO supports Parliament in holding government to account and helps improve public services through its high-quality audits. The NAO reprocured the Financial Audit and Assurance Services to support the high-quality delivery our portfolio of financial audits within the public sector. Financial Audit and Assurance Services Contract NAO sought to continue working in partnership with supplier firms to deliver high quality audits, which support effective accountability and lead to better financial reporting and financial management by public bodies. NAO plan to contract out a series of audit engagements through a lot based structure. The Financial Audit and Assurance Services Contract will also include provision for the opportunity to procure additional financial audit related services throughout the lifetime of the contract. For audit engagements under the contract, the Comptroller and Auditor General (C&AG) will retain overall responsibility for signing the audit opinion and the NAO will work with supplier firms to ensure audit and assurance services are carried out in line with the relevant standards
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