The Comptroller and Auditor General and the NAO are independent of Government.
As part of the governance arrangements, the Comptroller and Auditor General examines, certifies and reports on the 蘑菇短视频’s group accounts and is appointed as auditor of the 蘑菇短视频’s relevant subsidiaries unless the Comptroller and Auditor General and the 蘑菇短视频 agree otherwise.
Value for money reviews
The National Audit Office also conducts value for money examinations on the use of the licence fee and in relation to the 蘑菇短视频鈥檚 commercial activities. A Memorandum of Understanding between the 蘑菇短视频 and the National Audit Office has been published, setting out the way in which this process will be implemented.