About Us

Office Establishment

There shall be an appointed Auditor General who shall be the principal auditor for the Government, responsible for carrying out the duties and responsibilities conferred on him under the Public Audit Act 2007 and who shall be responsible for the Audit Office.

The Auditor General may employ such persons as are necessary for the performance of the Auditor General's functions, duties, and powers under such terms and conditions of employment as the Auditor General may determine.


The Auditor General shall be an independent statutory officeholder and shall not be subject to administrative control or direction in the exercise of his functions and duties other than as imposed by law.

This was enacted on February, 2008, in the Public Audit Act 2007, which enables the Auditor General to act as an independent officer of the Parliament, undertaking audits on behalf of the Parliament.

All audit staff are employed by the Auditor General and are independent from the Executive Government under the Public Audit (Amendment) Act of 2012.

Audit Act

The Public Audit Act 2007 provides the basis for the Auditor-General's access to all government information and independently reports on findings from audits to our primary client, the Parliament, and the Executives of the results of our work through our reports. These reports provide Parliament with independent assurance on the adequacy of accountability and resource management practices in the public sector.

The Tonga Office of the Auditor General scrutinizes public spending on behalf of the Legislative Assembly. Mandated under the Public audit Act 2007 (as amended), the Auditor-General is an independent statutory office holder who is not subject to administrative control or direction in exercising his duties and functions. He employs at least 35 staffs who carry out financial, compliance, performance audit and special investigations on request or at his discretion.

Current Role

The Auditor-General audits the government financial statements and public enterprises and review those public enterprises audited by external audit firms. He also has the statutory authority to report to Parliament on the economy, efficiency and effectiveness with which Ministries, government agencies and public enterprises have used their resources. Also, he shall audit and examine any projects, programme, or any other activity receiving funding in whole or in part from public money.

About us

As Auditors

We value our people

We strive to be excellent in our efforts.

We work as a team

Postal Address

Tonga Office of the Auditor General
Tupou College Old Boys Building

P.O. Box 50, Maamaloa
Vaha'akolo Road


S5 Box