Great performance auditors are experts at asking the right questions, getting to the heart of not just how much public money is spent, but what it has achieved. Until now, however, their work has never had the professional recognition it deserves.
This year, CIPFA is launching the Performance Audit Qualification (PfAQ) – a first-of-its-kind professional pathway designed to give public sector auditors the analytical edge needed to tackle today’s complex policy challenges. The PfAQ will formally recognise what many in government audit offices have long known: that performance auditing demands the same rigour, independence and global standards as financial audit.
Why now? Because public trust demands it
From climate commitments to digital transformation, governments are under growing pressure to prove their programmes actually deliver.
That’s where performance audit comes in. It provides evidence-based assurance that helps parliaments, oversight bodies and citizens see the extent to which policies are working as intended. But despite its scale and importance, there has never been a globally recognised qualification for the people doing this work.
CIPFA’s PfAQ changes that. It professionalises the field and offers a clear, structured route for those who scrutinise government performance and impact.
What’s different about this qualification?
The PfAQ teaches practitioners to go beyond the balance sheet to evaluate policy success, measure outcomes and tell the story behind the numbers.
Four strategic modules, delivered flexibly over 12-18 months at a master’s-equivalent level, take learners from understanding the public sector audit environment, through planning and executing performance audits, to reporting findings that drive accountability and improvement.
Global reach, local impact
Performance auditing now makes up a major share of the work of supreme audit institutions – national public audit bodies such as Audit Wales and the National Audit Office – and demand for skilled practitioners is growing fast.
Feedback from global stakeholders, from IFAC to the Auditor General of Western Australia, has been overwhelmingly supportive of this move towards professionalisation.
Audit Wales has called the initiative “a cornerstone around which a future performance audit profession could be built”. The Canadian Audit and Accountability Foundation hailed it as a “landmark step” for global standards.
At CIPFA, we think performance audit belongs at the heart of public financial management.
The Chartered Public Finance Accountant (CPFA) designation is already the gold standard for public financial management – and the PfAQ extends that same credibility to those focused on performance.
Looking ahead
Launching in 2026, the PfAQ will be open to professionals across the public sector globally. They will build the skills and confidence needed to help governments learn, adapt and deliver better outcomes.
The effectiveness of public spending is under the spotlight as governments of all levels try to do more with less. Through the PfAQ we want to set the benchmark for independence, professionalism and public value for those working hard to keep these governments on track.
Image credit | Ikon