The Public Accounts Commission holds the National Audit Office to account, scrutinising its strategic direction, governance, and use of public funds. Operating in the Commons as a cross-party body, it examines the NAO's estimates, annual reports, and operational performance through scrutiny sessions with NAO leadership. The Commission takes oral evidence and engages directly with the Comptroller and Auditor General on matters of governance and audit quality. Recent work has focused on the NAO's 2026-27 main estimates, particularly the organisation's approach to artificial intelligence and operational efficiency gains. The Commission reviewed audit quality standards and board reappointment processes in December 2025, reflecting its ongoing responsibility for the NAO's governance arrangements. In November 2025, it examined the NAO's annual report and supplementary estimate, ensuring the organisation's financial planning aligns with parliamentary expectations.