The origins of public auditing in Kiribati pre-date independence, with earlier financial regulations already referring to the Office of the Director of Audit. Following independence, the Kiribati Audit Office was formally established under Section 114 of the 1979 Constitution, with responsibility for independently auditing and reporting on the public accounts of the Republic.
Over the years, the Office has continued to develop its legal framework, professional capacity and range of audit services. The position originally known as Director of Audit was renamed Auditor-General in 1995, and the Kiribati Audit Act 2017 further strengthened the institutional and governance framework of the Office. Today, KAO continues to modernise its audit practices and expand its professional and technical capabilities.
Key Milestones
Early Foundations of Public Auditing
Public finance regulations referenced the Office of the Director of Audit, reflecting the early foundations of public auditing in Kiribati.
Constitutional Foundation
The Kiribati Audit Office was established under Section 114 of the Constitution as the Supreme Audit Institution of Kiribati.
Auditor-General Title Introduced
A constitutional amendment changed the title of the head of the institution from Director of Audit to Auditor-General.
Kiribati Audit Act 2017
The Kiribati Audit Act 2017 modernised the Office's legal and governance framework and strengthened provisions relating to the Audit Office and Audit Board.
Audit Board Established
The Audit Board was established to provide strategic guidance, governance oversight and support for the development of the Office.
SAI Performance Assessment
KAO underwent its first SAI Performance Measurement Framework assessment, providing an important benchmark for institutional strengthening and future reforms.
Strategic Plan 2022–2026
KAO adopted its Strategic Plan 2022–2026, focusing on audit quality, institutional independence and capability, and stronger stakeholder partnerships.
Communication and ICT Strengthening
The Office strengthened stakeholder engagement and internal governance through its Communication Strategy and ICT Security Policy.
Digital Transformation
KAO adopted its Digitalization Plan 2024–2026 to strengthen digital systems, ICT infrastructure and the development of IT audit capability.
Citizen Audit Guide
KAO supported the development and release of a Citizen Audit Guide to make public audit and accountability information more accessible to citizens.
Quality Assurance Strengthening
The Office strengthened its internal quality assurance arrangements to support consistency, professionalism and continuous improvement in audit work.
CA ANZ Approved Training Employer
KAO achieved Chartered Accountants Australia and New Zealand Approved Training Employer status, strengthening professional development pathways for local audit staff.
Local Professional Development Pathways
KAO continued developing local pathways for staff to work toward internationally recognised professional accounting qualifications while remaining in Kiribati.
Achievements Under the Current Auditor-General
Strengthening Institutional Independence
Continued strengthening KAO as an independent and professional Supreme Audit Institution, with greater emphasis on governance, accountability and institutional capability.
Improving Audit Quality
Supported improvements in audit methodologies, quality assurance, professional standards and the delivery of reliable and value-adding audit work.
Expanding Audit Services
Advanced the Office's development in specialised areas including performance, environmental and information technology auditing.
Strengthening Partnerships
Expanded collaboration with regional and international partners to strengthen professional development, institutional capability and knowledge sharing.
Advancing Digital Capability
Supported the modernisation of KAO's ICT environment, digital systems, cybersecurity arrangements and IT audit capability.
Increasing Public Engagement
Strengthened communication with Parliament, public entities, development partners and citizens, including initiatives that make audit information easier for the public to understand.
CA ANZ Approved Training Employer
Achieved CA ANZ Approved Training Employer status, creating stronger pathways for KAO staff to pursue internationally recognised professional accounting qualifications.
Building Local Professional Capacity
Expanded staff development and professional training opportunities to build a stronger and more sustainable national audit workforce.
Continuing Our Journey
KAO continues to build on its history while strengthening professional capability, modernising audit practices and developing partnerships that help public audit deliver meaningful and lasting benefits for Kiribati.
Legal Documents
Explore key legal and institutional documents that have shaped the development, mandate and governance of public auditing in Kiribati. View Legal Documents →
Explore More About KAO
Learn more about our mandate, leadership and organisational structure.