The aim of this paper is to study the system of guidance documents - acts of subordinate administrative rule-making of controlling and auditing bodies of the Russian Federation subjects and municipal entities. Research methods used in the work include analysis, synthesis, legal modeling, classification, and the comparative legal method. The main results and conclusions are as follows: 1) a detailed list of categories of acts of administrative rule-making of controlling and auditing bodies of the Russian Federation subjects and municipal entities is presented, including standards, regulations, guidance documents, regulatory orders; 2) the results of the analysis of official websites of the controlling and auditing chambers of the Nizhni Novgorod region, Nizhni Novgorod city and reference legal systems are presented. The purpose of the analysis was to check the accessibility of the texts of the acts issued by these bodies.
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