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The Act The NAO’s governance arrangements reflect our statutory position, balancing the need for appropriate controls and oversight against the preservation of the Comptroller & Auditor General’s (C&AG) independence. This balance is recognised in the Budget Responsibility and National Audit Act 2011, which establishes the statutory basis for the NAO’s governance. The Act modernised the […]

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February 28, 2013

The Act

The NAO’s governance arrangements reflect our statutory position, balancing the need for appropriate controls and oversight against the preservation of the Comptroller & Auditor General’s (C&AG) independence. This balance is recognised in the Budget Responsibility and National Audit Act 2011, which establishes the statutory basis for the NAO’s governance.

The Act modernised the NAO’s governance arrangements, while protecting the independence of the C&AG in matters of audit judgement.

The Act:

  • Established the NAO as a corporate entity, with a statutory board.
  • Requires that the C&AG and chair are to be appointed by Her Majesty the Queen, upon an address to Parliament by the Prime Minister.
  • Determined that the Public Accounts Commission (TPAC) is formally responsible for the appointment of the non-executive members of the NAO board and the external auditor of the NAO.
  • Requires the NAO Board to agree a Code of Practice setting out in detail how the relationship between the Board and the C&AG will work in practice. This Code must be approved by TPAC.

Public Accounts Commission

Parliament sets our budget, scrutinises our performance, appoints our non-executive members and appoints our external auditors. It does this through a House of Commons committee called the Public Accounts Commission (TPAC).

The Board

The Board supports and advises the C&AG in meeting his statutory responsibilities, and oversees how we manage and use resources. Our board has a majority of non-executive members including the chair. TPAC appoints the non-executive members and the chair is appointed by HM The Queen following confirmation by Parliament.

Executive Team

The Executive Team comprises the C&AG and six Executive Directors. The Executive Directors support the C&AG in the exercise of his statutory duties. The team has collective responsibility for the delivery of the NAO strategy and operational business priorities.

Read more about the NAO Board and Executive Team.

More information on the NAO’s governance and the work of the Board can be found in the governance statement within the NAO Annual Report and Accounts 2020-21