Holding Government to Account

Laurence Ferry is an award-winning Full Professor in Accounting for Democracy at Durham University, UK, where he holds a Chair and served as Head of the Accounting Department, and Senior Distinguished Visiting Fellow at Rutgers University, USA. He earned his PhD at Warwick Business School, UK, is a fully qualified chartered accountant, and holds a first-class accounting degree. As a world-renowned expert in international public financial management, he has published well over 100 outputs including prize-winning journal papers, books and reports on public sector accounting, audit, and accountability. In addition, Laurence has been a Parliamentary Fellow and Adviser to Select Committees at the UK Parliament. Furthermore, he is on the International Advisory Panel of the Chartered Institute of Public Finance and Accountancy (CIPFA) and has recently led work with the International Organisation of Supreme Audit Institutions (INTOSAI), culminating in the Rio Declaration on changing audit and accountability arrangements for almost 200 Supreme Audit Institutions internationally. Henry C Midgley is an Associate Professor in the Accounting Department at Durham University, UK. He did his PhD at Cambridge University focused on the political thinking of the New Model Army during the Civil Wars. He worked at the NAO between 2008 and 2021 and, whilst on secondment to the House of Commons between 2015 and 2018, authored landmark reports examining the role of accounting in constitutional democracy and the democratic functions of public sector audit. He has written academically about the NAO and financial scrutiny in the UK. Aileen D Murphie is an Honorary Professor at Durham University, UK. She worked at the NAO from 1983 to 2021, with 2 years on secondment to the Cabinet Office, serving from 2003 to 2013 as Director of Justice Value for Money, covering the Home Office and the Ministry of Justice and from 2013 to 2021 as Director for Local Government Value for Money. She led on implementing new statutory powers granted to the NAO after the abolition of the Audit Commission. During her NAO career, she published 90 major reports and supported over 70 Public Accounts Committee sessions. Since retirement from the NAO, Aileen has been a Specialist Adviser to the Levelling Up, Housing and Communities Select Committee at the UK Parliament and Chair of the Practice Oversight Panel of CIPFA, issuing advice to the finance profession locally on matters of concern.

1. Introduction to the National Audit Office 2. Legacies and Arguments 3. The establishment of the NAO under Sir Gordon Downey 1983-1988 4. Sir John Bourn 1988-97 - navigating a world of many subtle shades of grey 5. John Bourn and the New Labour era 1997-2008 6. Amyas Morse 2009-2019 7. Gareth Davies 2019 – 8. Conclusion: the evolution of democratic audit