Status, functions & duties of C&AG / NIAO – Key legislation

The status, functions and main duties of the C&AG and the NIAO are set down in legislation, including

• the Audit (Northern Ireland) Order 1987,
• the Northern Ireland Act 1998,
• the Government Resources and Accounts Act (Northern Ireland) 2001 and;
• the Audit and Accountability (Northern Ireland) Order 2003.

The principal legislative authority for the responsibilities of local government auditors is contained in

• the Local Government (Northern Ireland) Order 2005,
• the Local Government (Accounts and Audit) Regulations (Northern Ireland) 2006. and;
• the Local Government (Northern Ireland) Act 2014.