# Budget Responsibility and National Audit Act 2011, Paragraph 2


(1) Neither NAO nor any of its members or employees is to be regarded—
(a) as the servant or agent of the Crown, or
(b) as enjoying any status, immunity or privilege of the Crown.
(2) NAO's property is not to be regarded as property of, or held on behalf of, the Crown.

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Source: https://www.legislation.gov.uk/ukpga/2011/4/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/budget-responsibility-and-national-audit-act-2011/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.