Making SAI independence a reality is a new paper to help identify how individual SAIs can gain greater independence. INTOSAI, the United Nations, the Commonwealth Heads of Government and many others are all convinced that to be effective SAIs need independence. But the reality is that most SAIs are only partly independent and in some cases independence is as far away as ever. This paper, produced by the Commonwealth Auditors General Conference under the Chairmanship of the C&AG of India, Mr Shashi Kant Sharma, argues that SAIs themselves can and should do more to take their fate into their own hands. It provides a wide range of concrete steps individual SAIs can follow to increase the chance that their independence will become a reality.