The Public Audit Act 2007 and Amendments 2012 provide the basis for the Auditor Generals duties and responsibilities. They also provide the basis for the Auditor-General's independence - access to all government information and the freedom to report his auditing findings to Parliament.
The Public Audit (Amendment) Act 2012 provides for the enhancement of the independence of the TOAG by giving the Auditor General the power to employ and manage his staff. It also adds the performance audit to the mandate of the Auditor General.