The Executive Team is responsible for supporting the Comptroller and Auditor General (C&AG) in running the NAO.
Comptroller and Auditor General (C&AG)
Gareth Davies
Gareth Davies was appointed C&AG in June 2019. Before his appointment as C&AG, he was Head of Public Services at Mazars, a global accountancy firm specialising in audit, tax and advisory services. Prior to this, he was Managing Director of the Audit Commission’s Audit Practice. His experience spans financial and value for money audit, organisational leadership and board governance.
Gareth is a Fellow of the Chartered Institute of Public Finance and Accountancy and a Fellow of the Institute of Chartered Accountants in England and Wales. He is a non-executive Board member of the INTOSAI Development Initiative (IDI) which supports Supreme Audit Institutions in developing countries to sustainably enhance their performance and capacity.
Executive Directors
Catherine Hope MacLellan
Catherine is responsible for the NAO’s people function and leads on organisational change, learning and development, and diversity and inclusion. With an international finance and management consulting background, she moved into HR to focus on people. Before joining the NAO in June 2023, Catherine was responsible for the strategy and rollout of national talent initiatives at NHS England. She is a keen traveller and has lived and worked across five continents, including the Middle East, Asia and Africa.
Abdool Kara
Abdool is responsible for the NAO’s work with Government departments focused on local services, including housing, communities, education and health. He provides leadership on all areas of our work that touch on local government. He has over 35 years of experience working in local government and the wider public sector, including at four different councils, seven years at the Audit Commission, and a period as an advisor to the Cabinet Office.
From 2009 Abdool was Chief Executive of Swale Borough Council before joining the NAO in 2017. He is a non-executive board member of West Kent Housing Association, and sits on the Advisory Group to the Welsh Centre for Public Policy.
Daniel Lambauer
Daniel joined the NAO in 2009 as a performance measurement expert and helped to establish our local government value for money team. Before his appointment to the Executive Team, he led the development of the NAO’s value for money workstream. Daniel is the Executive Director with responsibility for Strategy and Resources. He is the NAO’s Chief Information Officer and Senior Information Responsible Owner (SIRO).
Daniel is also an external member of the Audit Committee of the Office of the Auditor General Ireland. Before joining the NAO, Daniel worked in a range of sectors, including academia, management consultancy and the civil service.
Kate Mathers
Kate joined the Executive Team in 2017, taking on the new role of Executive Director of Financial Audit in January 2024. In this role, Kate is the member of the Executive Team responsible for leading the Financial Audit Service Line and all matters relating to it, including audit quality. Kate is also responsible for the NAO’s work with government departments focused on culture, justice and welfare.
Kate joined the NAO in 2000. She is a chartered accountant with many years’ experience auditing a wide range of public sector bodies. Kate held senior management positions in finance and operations while working on secondment at the Independent Parliamentary Standards Authority. Kate is a member of the Council of the Institute of Chartered Accountants in England and Wales and is an independent member of the Finance Committee of The Royal Foundation of The Prince and Princess of Wales.
Rebecca Sheeran
Rebecca is responsible for the NAO’s work with government departments focused on the UK’s infrastructure as well as defence, climate change and environment. Rebecca is the Executive Team member responsible for our Value for Money Service Line. Rebecca has worked at the NAO since 2004. Prior to joining the Executive Team she led the NAO’s value for money work of the Department for Transport. She is a chartered accountant with many years’ experience in both financial and value for money audit of a range of public sector bodies.
Max Tse
Max is responsible for the NAO’s work with departments that sit at the centre of government and leads the NAO’s work developing specialist expertise and insights. He joined the NAO in 2011 and has led the NAO’s value for money audit of the Department for Work & Pensions and digital transformation in government.
Before joining the NAO, Max was a consultant with McKinsey & Co. working in the UK and overseas in a range of sectors, including logistics, regulatory strategy, retail, climate finance and health. Max is a chartered accountant, certified IT auditor and PhD economist. He is based in the NAO’s Newcastle office and is a trustee of the North East Law Centre.
See the Executive Team’s areas of responsibility in our organisation chart.
Read more about the governance of the NAO.
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