The Audit Commission (AC) is one of the oldest government departments of the Government of Hong Kong, known as Audit Department before July 1, 1997. The Director of Audit is appointed by the Chief Executive (previously the Governors of Hong Kong). The Director reports to the Chief Executive, not the Legislative Council. Its main functions are "to provide independent, professional and quality audit services to the Legislative Council and public sector organisations in order to help the Government enhance public sector performance and accountability in Hong Kong." According to the Audit Ordinance (Cap. 122) the Director of Audit “has wide powers of access to the records of departments”, “can require any public officer to give an explanation and to furnish such information as he thinks fit to enable him to discharge his duties” and “is not subject to the direction or control of any other person or authority in performing his duties and when exercising his powers under the Ordinance.” More information...
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