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Auditor Guidance Note 03 - Summary of consultation responses

In August-September 2015 we held a consultation to obtain your views on draft AGN 03 (Auditors' Work on Value for Money (VFM) Arrangements).

We have now published a summary of consultation responses, including main changes made to the draft AGN as a result.

You can access the response document, as well as all current auditor guidance notes via the Guidance and information for auditors section on our website.

The NAO would like to thank everyone who participated in this consultation.


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