Governance of the NAO

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.

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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).


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