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