The objective of this Chief Directorate is to promote and enforce transparency and effective management in respect of revenue, expenditure, assets and liabilities of institutions in all three spheres of Government. This includes the development of accounting policies and guideline requirements for the public sector. The Chief Director reviews and comments on exposure drafts developed by the ASB and the International Federation of Accountants Public Sector Committee and liaises with the ASB and the Auditor General regarding accounting standards and policies.