This manual helps interested parties to understand and address corruption risks associated with forest carbon accounting – particularly REDD+ – programmes and strategies at the national level. Users will learn how to identify corruption risks and instruments to help address these risks within the development of national Reducing Emissions from Deforestation and Forest Degradation (REDD+) action plans and strategies, and the implementation of REDD+ and other forest carbon projects.The manual’s scope does not extend to corruption risks at the international level. Rather it is deliberately focused on processes that occur in country, to facilitate the participation of national and local groups in informing national policy, planning and project implementation. This tool is principally designed for civil society actors who may work with other NGOs, governments and the private sector to help design systems that are transparent, accountable, responsive and thus effective. It will help inform and guide forest carbon risk assessments, but should be adapted by users to fit their country contexts.