The Office of the Director of Audit is an independent Office; therefore, in the exercise of his/her functions, the Director of Audit  is not subject to the direction or control of any person or authority in accordance with section 75 (7) of the Constitution Order 1979.   The Director of Audit is appointed by the Governor General, acting in accordance  with the advice of the Public Service Commission (PSC) in accordance with section 82 of the Saint Vincent Constitution Order 1979. 

The Director of Audit is the auditor of the accounts of the Government and is mandated to audit all public accounts and report to Parliament annually.  These accounts are audited to ensure that all moneys that have been appropriated by Parliament and disbursed, have been applied to the purposes to which they are so appropriated and that the expenditure confirms to the authority that governs it.

Section 75 of the Constitution and Part III of the Audit   Act   outline   the   responsibilities   of   the Director which includes the audit of:

• The Public Accounts of St. Vincent and the Grenadines
• Statutory Bodies
• A Ministry, Department or Service to ascertain whether it has used its resources with economy, efficiency and effectiveness.

 Audits are conducted in accordance with International Standards of Supreme Audit Institutions. (ISSAIs).