The Audit Office of New South Wales is a statutory authority conducting financial and performance audits to ensure accountability in the NSW public sector. It provides assurance services for Commonwealth grants and reports directly to Parliament. Services include financial audits, performance audits, and special audits. The target audience is NSW government agencies, universities, and local councils. The unique selling proposition is its independence and role in promoting transparency and efficiency in public resource management. Led by Auditor-General Bola Oyetunji, it supports Parliament in scrutinizing government activities[1][2][3].