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(external link opens in a new window / tab),
• the Northern Ireland Act 1998(external link opens in a new window / tab),
• the Government Resources and Accounts Act (Northern Ireland) 2001(external link opens in a new window / tab) and;
• the Audit and Accountability (Northern Ireland) Order 2003.(external link opens in a new window / tab)

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

• the Local Government (Northern Ireland) Order 2005(external link opens in a new window / tab),
• the Local Government (Accounts and Audit) Regulations (Northern Ireland) 2006.(external link opens in a new window / tab) and;
• the Local Government (Northern Ireland) Act 2014(external link opens in a new window / tab).