ENIn December 2020, amendments were introduced to the Act on the National Audit Office of Lithuania. These include the provisions that regulate the system for following up on recommendations implementation, the provisions that strengthen the SAI’s independence guarantees, and the extended mechanisms of external audit and evaluation of the activity of the Supreme Audit Institution. In his article, the author presents the most important changes in the Act on the Lithuanian SAI. Key words: National Audit Office of Lithuania, State Audit of Lithuania, independence of a SAI, external audit of a SAI, implementation of audit recommendations.