The comptroller and auditor general (C&AG) in the United Kingdom is the government official responsible for supervising the quality of public accounting and financial reporting.

Under the Budget Responsibility and National Audit Act 2011 the C&AG is appointed by the monarch by letters patent upon an address of the House of Commons presented by the Prime Minister with the agreement of the Chair of the Public Accounts Committee.

The office of C&AG was created by the Exchequer and Audit Departments Act 1866, which combined the functions of the Comptroller General of the Exchequer, who had authorised the issue of public moneys from the Treasury to other government departments, with those of the Commissioners of Audit, who had presented the government accounts to the Treasury).

[2] Under the terms of the Act the C&AG continued to authorise the issue of money to departments, but was also given the new task of examining departmental accounts and reporting the results to Parliament.

It is a statutory appointment made by His Majesty the King, in accordance with the provisions of Schedule 8 to the Government of Wales Act 2006.