This manual helps to understand and address corruption risks associated with forest carbon accounting programmes and strategies at the national level. The scope of the manual does not extend to corruption risks at the international level; it is deliberately focused on REDD+ processes that occur in country, to facilitate the participation of national and local groups in informing national policy, planning and project implementation. The manual hopes to assist users to identify corruption risks and instruments to help address these risks within REDD+ action plans and strategies, and the implementation of REDD+ and other forest carbon projects. The tool is 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 aims to inform and guide forest carbon risk assessments, but should be adapted by users to fit their country contexts.