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