Our Vision

Our Strategy, Vision and Values

Our Vision

To ensure that we meet our statutory obligations and that our independent work promotes good governance, transparency and accountability in the use of public funds.

Our Strategy

In March 2026 we published a Strategy for Audit Reform. The strategy sets out a transformational reform programme designed to modernise the institutional framework of public audit in Gibraltar and strengthen capacity in the GAO. The strategy also includes an ambitious programme of actions to improve the timeliness in the reporting of audited public accounts in Gibraltar.

A copy of the Strategy can be downloaded at the link below.

GAO Strategy for Audit Reform March 2026

Our Core Values

Independence – We work independently from Government;

Professionalism – We carry out our work with integrity and respect, competently and in the public interest; and

Accountability – We are accountable to the Gibraltar Parliament and the people of Gibraltar for what we do.

Our vision and values are underpinned by a code of conduct, ethics and independence, which outline the standards of behaviour that are expected by all GAO staff.