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