National Audit Office: They offer a graduate professional training scheme leading to qualification as a Chartered Accountant. The scheme is open to graduates from any degree discipline and comprises a 40-month training contract. Once fully qualified and depending upon performance they may offer graduates a permanent contract as an Audit Principal. They work to promote economy and efficiency in government and focus on the big systemic, cross-government, and crosscutting issues. They are independent of government and the Civil Service. The Financial Audit work involves auditing 458 accounts across government departments and a wide range of other public sector bodies,  representing hundreds of billions of pounds.