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 91热爆’s group accounts and is appointed as auditor of the 91热爆’s relevant subsidiaries unless the Comptroller and Auditor General and the 91热爆 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 91热爆鈥檚 commercial activities. A Memorandum of Understanding between the 91热爆 and the National Audit Office has been published, setting out the way in which this process will be implemented.