An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations.
The comptroller and auditor general (C&AG) in the United Kingdom is the government official responsible for supervising the quality of public accounting and financial reporting. The C&AG is an officer of the House of Commons who is the head of the National Audit Office, the body that scrutinises central government expenditure.
The State Auditor of North Carolina is a statewide elected office in the U.S. state of North Carolina. The state auditor is a constitutional officer responsible for overseeing and reviewing the financial accounts of all state government agencies. The auditor also conducts performance audits of state agencies, ensures state agencies' accounting conforms with Generally Accepted Accounting Principles, evaluates the integrity of computer-generated information, and investigates the misuse of state funds or property. The incumbent is Beth Wood, who became state auditor on January 10, 2009.
The National Audit Office (NAO) is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments, government agencies and non-departmental public bodies. The NAO also carries out value for money (VFM) audits into the administration of public policy.
A police authority in the United Kingdom is a public authority that is responsible for overseeing the operations of a police force. The nature and composition of police authorities has varied over time, and there are now just four dedicated "police authorities" in the United Kingdom, although the term can refer to various similar successor bodies.
The Comptroller and Auditor General of India is the supreme audit institution of India, established under Article 148 of the Constitution of India. They are empowered to audit all receipts and expenditure of the Government of India and the State Governments, including those of autonomous bodies and corporations substantially financed by the government. The CAG is also the statutory auditor of Government-owned corporations and conducts supplementary audit of government companies in which the government has an equity share of at least 51 percent or subsidiary companies of existing government companies. The CAG is also the statutory auditor of the Lokpal.
The Audit Commission was a statutory corporation in the United Kingdom. The commission's primary objective was to appoint auditors to a range of local public bodies in England, set the standards for auditors and oversee their work. The commission closed on 31 March 2015, with its functions being transferred to the voluntary, not-for-profit or private sector.
The Scottish Funding Council, formally the Scottish Further and Higher Education Funding Council, is the non-departmental public body charged with funding Scotland's further and higher education institutions, including its 26 colleges and 19 universities.
The Financial Reporting Council (FRC) is an independent regulator in the UK and Ireland based in London Wall in the City of London, responsible for regulating auditors, accountants and actuaries, and setting the UK's Corporate Governance and Stewardship Codes. The FRC seeks to promote transparency and integrity in business by aiming its work at investors and others who rely on company reports, audits and high-quality risk management.
Audit Scotland is an independent public body responsible for auditing most of Scotland's public organisations. These include the Scottish Government, local councils and NHS Scotland.
The Auditor General of British Columbia is an independent Officer of the Legislature of British Columbia, responsible for conducting audits of the government reporting entity (GRE) which consists of ministries, Crown corporations, and other government organizations such as universities, colleges, school districts, health authorities, and similar organizations that are controlled by or accountable to the provincial government. Independence is a vital safeguard for fulfilling the Auditor General's responsibilities objectively and fairly based solely on the evidence found while conducting proper audit procedures. For this reason, the Auditor General reports directly to the Legislative Assembly and not the government of the day.
The Office of the Comptroller and Auditor General of Bangladesh (C&AG) is the Supreme Audit Institution (SAI) of the country. Like the SAIs in many other countries across the world the institution is established by the Constitution of Bangladesh. This institute is responsible for maintaining accounts of the republic and audits all receipts and expenditure of the Government of Bangladesh, including those of bodies and authorities substantially financed by the government. The reports of the CAG are discussed by the Public Accounts Committee, which is a standing committee in the Parliament of Bangladesh.
A police and crime commissioner is an elected official in England and Wales responsible for generally overseeing police forces. A police, fire and crime commissioner (PFCC) is an elected official in England responsible for generally overseeing both police forces and fire services. Commissioners replaced now-abolished police authorities. The first incumbents were elected on 15 November 2012.
The auditor-general of New South Wales helps the Parliament of New South Wales hold government accountable for its use of public resources.
The Police and Fire Reform (Scotland) Act 2012 is an Act of the Scottish Parliament. This legislation merged the eight separate police forces and fire and rescue services in Scotland, plus several central agencies, into single agencies covering the whole of Scotland. These new agencies, Police Scotland and the Scottish Fire and Rescue Service, formally came into being on 1 April 2013.
Office of the Auditor General (OAGN) is a constitutional body and the supreme audit institution of Nepal. It derives its mandate from Article 241 of the Constitution of Nepal and Audit Act, 2075. The Auditor General is empowered to undertake audits of Office of the President and Vice-President, Supreme Court, Federal Parliament, Provincial Assemblies, Provincial Governments, Constitutional bodies or their offices, courts, the Office of the Attorney General and the Nepal Army, Nepal Police and Armed Police as well as of all other government offices and courts with due consideration given to the regularity, economy, efficiency, effectiveness and the propriety of government expenditures.
The Comptroller and Auditor General (C&AG) is the constitutional officer responsible for public audit in Ireland. The Office of the Comptroller and Auditor General is the public audit body for the Republic of Ireland and is headed by the C&AG.
Robert William Black was a public administrator who was the first Auditor General for Scotland, holding the post between 2000 and 2012. He had several Local Authority management roles before being appointed as Auditor General. As Auditor General he coordinated the scrutiny of public finances over several administrations. After retiring from the role of Auditor General he held multiple board positions and chaired several independent commissions that carried out independent reviews on issues such as housing policy and policing.
Caroline Jane Gardner was the Auditor General for Scotland between June 2012 and July 2020. She is a former president of Chartered Institute of Public Finance and Accountancy (CIPFA) 2006−7.
Public Sector Audit Appointments Ltd. (PSAA) is a UK company limited by guarantee established by the Local Government Association in August 2014. The Secretary of State for Communities and Local Government has delegated statutory functions to the PSAA on a transitional basis by way of a letter of delegation issued under powers contained in the Local Audit and Accountability Act 2014.
