The Office of the Director of Audit was established to assist Parliament by promoting good governance, accountability and transparency in Antigua and Barbuda. The role, mandate and responsibilities of the Director of Audit are outlined in the Constitution of Antigua and Barbuda, 1981 Section 97 and in the Office of the Director of Audit Act, 2014.

The Office of the Director of Audit is an independent, constitutionally established office that exists to serve Parliament. Independence from Government is vital if the audit office is to make impartial judgements and perform its work effectively. Through the Constitution and the Office of the Director of Audit Act, Parliament has legislated the independence of the Director of Audit and confirmed the position as answerable and subservient only to Parliament. The Office of the Director of Audit Act stipulates that the Director of Audit shall not be subject to the direction or control of any other person or authority in the exercise of his functions.

The Director of Audit is the auditor of the Public Accounts of Antigua and Barbuda, as well as all government ministries and departments, courts, and commissions. He is responsible for making enquiries necessary to report to Parliament on Government’s finances and operations. He may conduct examinations as required by Parliament and provide advice to government officers and employees on matters identified during an audit. The Director of Audit also has the power to carry out audits of the accounts, balance sheets, and other financial statements of all enterprises that are owned or controlled by or on behalf of Antigua and Barbuda.