Strengthening Independence: Fiji’s Journey to a Modern Audit Act

Author: Grace Tuvakasiga, Senior Communications Officer, Office of the Auditor General of Fiji

The independence of Supreme Audit Institutions (SAIs) is fundamental to ensuring accountability, transparency, and good governance in the public sector. For SAI Fiji, this principle has been at the heart of a long and determined journey to modernize the legislative framework guiding its work. The enactment of the Audit Act 2025 marks a historic milestone, one that reflects perseverance, collaboration, and commitment to safeguarding the independence of Fiji’s Office of the Auditor General.  The Audit Act 2025 came into force in May 2025.

Why Independence Matters

An independent SAI ensures that public resources are managed effectively, government programs deliver value, and decision-making is informed by accurate and objective information. Without independence, whether institutional, financial, or operational, a SAI risks losing credibility and its ability to act as an impartial guardian of public interest.

Globally, the principles of SAI independence are enshrined in the Mexico Declaration on SAI Independence (ISSAI P-10), adopted by the International Organization of Supreme Audit Institutions (INTOSAI). The Mexico Declaration outlines eight core principles, including the independence of SAIs’ legal framework, financial autonomy, freedom in selecting audit subjects, and unrestricted access to information. These principles have become the benchmark for measuring the strength of SAIs worldwide.

The Fiji Audit Act 1969 did not fully reflect these principles. While it served the country well for decades, it did not capture the strengthened mandate in the 2013 Constitution of the Republic of Fiji, nor did it align with international standards and emerging public sector challenges. 

A Long Journey of Reform

The recognition that Fiji’s Audit Act was outdated sparked the reform journey. This journey formally commenced in 2018, when SAI Fiji, with technical support from the Pacific Association of Supreme Audit Institutions (PASAI), engaged a legal consultant to review the Audit Act 1969. The consultant was tasked to benchmark Fiji’s legislation against global best practices and recommend ways to strengthen SAI Fiji’s mandate in line with the 2013 Constitution of the Republic of Fiji and International Standards. 

In 2023, the Fijian Government approved the review process, providing the political mandate to advance the reform. This marked a turning point, as momentum shifted from technical groundwork towards active consultation and legislative development.  

Importantly, the reform process was not carried out in isolation. Written submissions were invited from the public, and consultation workshops were held drawing in representatives from government ministries and departments, civil society organizations, and other interested groups. This inclusive approach ensured the draft proposals reflected Fiji’s governance environment and the aspiration of its people as far as accountability and transparency is concerned. 

A major success factor in this legislative reform was SAI Fiji’s ability to leverage stakeholder engagement. Throughout the process, stakeholders contributed through written submissions, oral feedback and attended in-person consultation workshops. 

This broad-based engagement created a sense of shared ownership over the legal reform, securing buy-in from both government and non-government actors. It also underscored the role of consultation as a cornerstone of effective governance reform.

The OAG benefitted from its strong partnership with PASAI, which provided funding and technical support throughout the process. This collaboration highlighted the influence of regional cooperation in strengthening public institutions and underlined the importance of solidarity among SAIs across the Pacific. 

Growing Independence: Institutional, Financial, and Operational

The Audit Act 2025 enhances the Auditor-General’s powers and duties, reaffirming the authority to act, within the boundaries of the law, without interference.  A key feature is the immunity clause, which protects the Auditor-General and staff against any liability when carrying out official duties. While concise with just 26 sections over 17 pages, the Act is reinforced by strong Constitutional provisions on appointment, removal, remuneration, independence, audit mandate, aspects of access to information, funding and governance of the office. 

Perseverance and Resilience

The journey to this achievement was long and, at times, challenging. Legislative reform is inherently complex, involving multiple actors, technical debates, and competing interests. Guided by its constitutional mandate and by the conviction that independence is essential for effective auditing, the OAG stayed the course.

Each stage of the process from legal review to nationwide consultations, to parliamentary debate-built momentum. SAI Fiji’s resilience was matched by the support of its stakeholders, who recognized that strengthening the independence of the Auditor-General is ultimately about strengthening governance in the public sector.

A Milestone for SAI Fiji

The Audit Act 2025 marks a new era for SAI Fiji. It modernizes the legislative framework, repeals outdated laws, and embeds stronger provisions that enhance the powers, duties, and independence of the Auditor-General. It is not only a legal milestone but also a symbolic one: a recognition of the importance of independent audit in building public trust and accountability.

This achievement also contributes to the Pacific region’s growing momentum towards aligning with international standards for SAI independence. By modernizing its Audit Act, Fiji joins other countries in the region and beyond in demonstrating commitment to the Mexico Declaration and INTOSAI principles.

For Fiji, it is a reminder that institutions can grow stronger, more resilient, and more relevant in the face of change. For the global SAI community, it is an example of how persistence, collaboration, and stakeholder engagement can turn the principles of independence into a lived reality.

For the SAI Fiji, this milestone is a conclusion to a long journey and the beginning of a new chapter, one where independence is not just a principle but a practical foundation for accountability, transparency, and better governance in service of the people of Fiji.