The recommendation for the creation of a committee to oversee government accounts was first put forward in 1857 by a small group of interested Members of Parliament led by Sir
Francis Baring. The structure and function of the PAC date back to reforms initiated by
William Ewart Gladstone, when he was British
Chancellor of the Exchequer in the 1860s. The first Public Accounts Committee was established in 1862 by a resolution of the
British House of Commons: There shall be a standing committee designated "The Committee of Public Accounts"; for the examination of the Accounts showing the appropriation of sums granted by Parliament to meet the Public Expenditure, to consist of nine members, who shall be nominated at the commencement of every Session, and of whom five shall be a quorum. The form has since been replicated in virtually all
Commonwealth of Nations and many non-Commonwealth countries. A minister from
His Majesty's Treasury sits on the committee but, by convention, does not attend hearings. The chair of the committee is always drawn from
the main opposition party and is usually a former senior Minister. The
Exchequer and Audit Departments Act 1866 appointed The Committee of Public Accounts to oversee the work of the
Comptroller and Auditor General (C&AG) The Committee continues to be assisted by the C&AG who is a permanent witness at its hearings, along with his staff of the
National Audit Office, who provide briefings on each report and assist in the preparation of the committee's own reports. ==Membership==