Comptroller and Auditor General (United Kingdom)

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.

Comptroller and Auditor General of the United Kingdom
Royal Coat of Arms of the United Kingdom (HM Government).svg
Gareth Davies
National Audit Office
Reports toPublic Accounts Commission
AppointerThe Crown
on advice of the Prime Minister
Term lengthAt Her Majesty's pleasure
First holderSir William Dunbar

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 chairman of the Public Accounts Committee, and can only be removed from office by the monarch upon an address of both Houses of Parliament.

The full title of the office is Comptroller General of the Receipt and Issue of Her 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 responsibility for authorising the issue of public monies from the Treasury to government departments) with those of the Commissioners of Audit (who had traditionally presented the government accounts to the Treasury).[1] Under the terms of the Act, the C&AG continued to authorise the issue of money to departments (the comptroller function) and was 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 GeneralEdit

Devolved administrationsEdit


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 role of Auditor General for Scotland was held by Caroline Gardner who replaced the first Auditor General, Robert Black, in July 2012 until July 2020 when Stephen Boyle was appointed.[2]

Northern IrelandEdit

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.[3]

Other Comptrollers and Auditors GeneralEdit

See alsoEdit

Notes and referencesEdit

  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