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 ÃÛÑ¿´«Ã½’s group accounts and is appointed as auditor of the ÃÛÑ¿´«Ã½’s relevant subsidiaries unless the Comptroller and Auditor General and the ÃÛÑ¿´«Ã½ 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 ÃÛÑ¿´«Ã½â€™s commercial activities. A Memorandum of Understanding between the ÃÛÑ¿´«Ã½ and the National Audit Office has been published, setting out the way in which this process will be implemented.