United KingdomJersey Law
Jersey audit law adds Board role, findings report, auditor powers
Jersey's revised C&AG Law from 27 October 2026 inserts Board of Governance controls, a findings report and regulation powers over auditor appointments.
By Taxxa AI OyPublished 27 October 2026
Industry: Public administration and defence; compulsory social security
The Comptroller and Auditor General (Jersey) Law 2014 now operates as amended by the Comptroller and Auditor General (Jersey) Amendment Law 2026 (L.19/2026)Jerseylaw, in the revised edition in force from 27 October 2026 under R&O.108/2026
Jerseylaw. The Amendment Law was adopted on 11 March 2026, sanctioned on 3 June 2026, registered on 5 June 2026, and commenced on a day specified by the Chief Minister by Order. Article 1 defines the Board of Governance as the board established under Article 15(1), and Article 15 provides for an Order establishing a board to be known as the Board of Governance.
Appointment, terms and removal run through the Board. Appointment is by the States on a proposition signed by the Chief Minister and the chair of the Public Accounts CommitteeJerseylaw, taking into account the views of the Board of Governance and the Jersey Appointments Commission; the Board chair first consults Board members other than the current Comptroller and Auditor General. Terms are agreed between the appointee, the Chief Minister and the Committee chair taking into account the Board's views, with the same prior consultation. Revocation is by the States on a proposition signed by the Chief Minister and the Committee chair
Jerseylaw after considering the Board's views (other than the Comptroller and Auditor General's), with details of those views in the proposition unless the Board chair withholds consent. References to the Chairman of the Public Accounts Committee become the chair.
Staff and liability follow the structure. A person acting as officer, employee or agent of the Comptroller and Auditor General counts as a member of the office's staff even where a States' employee, and the Employment of States of Jersey Employees (Jersey) Law 2005 is amended so the office-holder is not a States' employee. The Article 10 limitation of civil liability is amended to add the Board of Governance.
Before finalising a revised statement of how functions are discharged, the Comptroller and Auditor General must consult the Chief Minister, the Minister for Treasury and Resources and every independently audited States body and States aided independent bodyJerseylaw. Each year the office prepares an activities report, prepares a report of findings outlining the reports and publications issued during the previous year and tracking progress of recommendations made in that period
Jerseylaw, and sends the reports to the Chief Minister and the Greffier of the States; the Greffier lays the reports and audited accounts before the States. Office accounts are audited by auditors appointed by the Committee chair after consultation with the Article 15 board.
The States may by Regulations give the Comptroller and Auditor General power to appoint auditors or independent examiners to specified bodiesJerseylaw, empower the Minister for Treasury and Resources to specify those bodies by Order, and require Articles 13 and 14 bodies to adopt the Article 18 auditing standards. Regulations may amend incompatible legislation; only the Chief Minister may lodge them
Jerseylaw, after consulting the Treasury Minister, the Comptroller and Auditor General and affected bodies. The Article 28 transitional provision is deleted.
Legal basis: the Comptroller and Auditor General (Jersey) Law 2014 as amended by the Comptroller and Auditor General (Jersey) Amendment Law 2026 (L.19/2026), revised edition in force from 27 October 2026 (R&O.108/2026).
Update Jersey public-audit checklists for the Board of Governance consultation duties and track recommendations through the new annual report of findings.