The Comptroller and Auditor General and the NAO are independent of Government.
As part of the governance arrangements, the Comptroller and Auditor General examines, certifies and reports on the Â鶹ÊÓƵAV’s group accounts and is appointed as auditor of the Â鶹ÊÓƵAV’s relevant subsidiaries unless the Comptroller and Auditor General and the Â鶹ÊÓƵAV agree otherwise.
Value for money reviews
The National Audit Office also conducts value for money examinations on the use of the licence fee and in relation to the Â鶹ÊÓƵAV’s commercial activities. A Memorandum of Understanding between the Â鶹ÊÓƵAV and the National Audit Office has been published, setting out the way in which this process will be implemented.