Clause 119 of the Constitution states:
- There shall be a Public Accounts Committee which shall consist of not less than six nor more than ten members.
- The Chairman of the Public Accounts Committee shall be a member of the Opposition in the House, if any, and if willing to act. The Chairman and other members may comprise an equal number of members of the House of Representatives and the Senate as the House of Representatives may determine.
- Where the members of the Opposition in the House of Representatives are unwilling to act as Chairman of the Public Accounts Committee, a member of the Opposition in the Senate shall be appointed and where the members of the Opposition in the Senate are unwilling so to act. one of the Senators appointed by the President under section 40(2)(c) shall be appointed Chairman.
- The Public Accounts Committee shall consider and report to the House of Representatives on—
- appropriation accounts of moneys expended out of sums granted by Parliament to meet the public expenditure of Trinidad and Tobago;
- such other accounts as may be referred to the Committee by the House of Representatives or as are authorised or required to be considered by the committee under any other enactment; and
- the report of the Auditor General on any such accounts
Standing Order 72 of the House of Representatives states:
- The Public Accounts Committee shall have the duty of examining, considering and reporting on—
- the accounts showing the appropriation of the sums granted by the Legislature to meet the public expenditure of this Territory;
- such other accounts as may be referred to the Committee by the House or under any law; and
- the report of the Auditor General on any Such accounts.
- The Public Accounts Committee shall consist of not less than six, and not more than ten, members inclusive of the member who is Chairman thereof.