A 2025 revision and update of a survey of the independence of Auditors-General in Australia, Fiji, New Zealand and Papua New Guinea. It provides analysis of legislation and jurisdictional context. The report provides examples of better practice, including express legislative provisions, which can serve as a guide for future advocacy and legislative amendments.

The assessment of independence is based on eight independence principles:

1. an effective statutory legal framework
2. independence and security of tenure for the head of the audit institution
3. full discretion to exercise a broad audit mandate
4. unrestricted access to information
5. a right and obligation to report on audit work
6. freedom to decide the content and timing of audit reports and to publish them
7. appropriate mechanisms to follow up on audit recommendations
8. financial, managerial and administrative autonomy and availability of appropriate resources.

Key findings

• Analysis of the eight principles indicates a majority of Australasian Council of Auditors-General (ACAG) jurisdictions have a healthy degree of independence from executive government. However, no jurisdiction excels across all eight independence principles. 
• The assessment shows that the Australian Capital Territory, which was the highest-ranked jurisdiction in 2020, has been joined by Queensland in 2025.
• Of the 10 jurisdictions that participated in previous surveys, Queensland and New South Wales have had the most significant legislative amendments since 2020.
• Fiji has the most recently renewed legislation with its Audit Act 2025 replacing its Audit Act 1969.