A: There are similarities between the role and function of the Auditor General and the FAO. Both are independent officers of the Legislative Assembly of Ontario, and provide financial analysis to Members. Broadly, the FAO tends to focus more on forward-looking analysis, while the Auditor General is primarily interested in the analysis of past events and transactions. The structure of the offices of the FAO and Auditor General also differs, reflecting the differing responsibilities and mandates of each officer.