This chapter examines new areas of work undertaken by public sector audit institutions and assesses the implications of these emerging roles for accountability and audit. It answers four basic questions: why have these “new directions” arisen, who is behind it, what are the benefits and risks, and do they contribute to improved accountability? It primarily draws on developments in the United Kingdom (U.K.) and Australia and identifies that new initiatives relate to both the role of audit and who is requesting these new areas of work. The chapter concludes that audit offices face many challenges in adapting and responding to changing expectations and needs, and that they need to manage proactively the risks involved.