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