Comptroller and Auditor General (United Kingdom)

Comptroller and Auditor General of the United Kingdom
Gareth Davies
National Audit Office
Reports toPublic Accounts Commission
AppointerThe Crown
on advice of the Prime Minister
Term lengthAt His Majesty's pleasure
First holderSir William Dunbar

The comptroller and auditor general (C&AG) in the United Kingdom is the government official responsible for supervising the quality of public accounting and financial reporting. The C&AG is an officer of the House of Commons who is the head of the National Audit Office, the body that scrutinises central government expenditure.

Under the Budget Responsibility and National Audit Act 2011 the C&AG is appointed by the monarch by letters patent upon an address of the House of Commons presented by the Prime Minister with the agreement of the Chair of the Public Accounts Committee. The C&AG can be removed from office, also by the monarch, only upon an address of both Houses of Parliament.

The full title of the office is Comptroller General of the Receipt and Issue of His Majesty's Exchequer and Auditor General of Public Accounts.

The current C&AG is Gareth Davies (not the MP).


The office of C&AG was created by the Exchequer and Audit Departments Act 1866, which combined the functions of the Comptroller General of the Exchequer, who had authorised the issue of public monies from the Treasury to other government departments, with those of the Commissioners of Audit, who had presented the government accounts to the Treasury). Under the terms of the Act the C&AG continued to authorise the issue of money to departments, but was also given the new task of examining departmental accounts and reporting the results to Parliament. The role has since been replicated in many Commonwealth and foreign countries.

List of comptrollers and auditors general

Devolved administrations


The Auditor General for Wales is the public official in charge of Audit Wales, the body responsible for auditing the Welsh Government and £20 billion of taxpayers' money each year. It is a statutory appointment made by Her Majesty the Queen, in accordance with the provisions of Schedule 8 to the Government of Wales Act 2006.


The first Auditor General for Scotland was Robert Black, who was appointed in February 2000. The post had since been held by Caroline Gardner (July 2012 to July 2020) and Stephen Boyle.

Northern Ireland

The Comptroller and Auditor General for Northern Ireland is the head of the Northern Ireland Audit Office (NIAO), with responsibility for public audit in Northern Ireland.

Other comptrollers and auditors general

See also

Notes and references

  1. ^ Exchequer and Audit Departments Act 1866, section 5.
  2. ^ Audit Scotland Auditor General for Scotland Archived 2012-10-05 at the Wayback Machine accessed 25 September 2012
  3. ^ Comptroller and Auditor General for Northern Ireland accessed 4 March 2015

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