The Auditor General, with support from the Office of the Auditor General’s specialised  Corporate Governance Financial Audit Branch (CGFAB) and appointed external auditors, is responsible for carrying out financial statement audits on all Government Agencies in the Solomon Islands. These agencies include State Owned Enterprises (SOEs) and Statutory Authorities. The findings of these audits are then tabled as reports in Parliament at which point, they become public documents.