PAC plays an important role in helping parliament to ensure that the activities and spending of the government is according to the approval given by the parliament. In order for the PAC to be effective in performing their duties, they have to be independent in exercising their roles as a PAC members. The objective of the study is to examine the factors that contribute to the independent of the PAC in Malaysia. A study was conducted using qualitative approach to examine the factors that perceived to be important for the PAC to be independent from the perspective of PAC members and non-PAC members. The study reveals that the PAC need to be free from any form of interference, integrity of the members, non-partisan behaviour and chairman of the PAC from the opposition are the factors perceived to be important in order for the PAC to be independent.