The role of the Public Accounts Commission is defined by the National Audit Act 1983 and the Budget Responsibility and National Audit Act 2011. The Commission's principal duties under the Acts are to examine the National Audit Office Estimate and lay it before the House, to consider reports from the appointed auditor of the National Audit Office (NAO), to appoint non-executive members of the NAO Board, and to report from time to time.
The Comptroller and Auditor General and the NAO Chairman provides advice to the Commission on these issues. But since by statute the Comptroller and Auditor General has "complete discretion in the discharge of his functions", the Commission does not involve itself in the day-to-day running or administration of the NAO.
The Commission's practice is to hold its twice-yearly scrutiny sessions with the NAO in public.