Accounting, auditing, accountability and governance are mutually exclusive. Accounting provides a set of rules and techniques to be followed by interested parties which would be verified by audit so that accountability of those parties is carried out. Governance requires such accountability through mechanisms of legitimation and control. The study in this manuscript is an investigation into the working of a standing Committee called the Public Accounts Committee of the Parliament of North West Frontier Province of Pakistan. This body is entrusted with the task of accountability of public...