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Court of Audit (France)

1807 establishments in FranceCourt of Audit (France)Courts and tribunals established in 1807Government auditGovernment of France
Grands corps de l'ÉtatSupreme audit institutions
Cour des Comptes 050917 105256
Cour des Comptes 050917 105256

The Court of Audit (French: Cour des comptes) is the national French administrative court charged with conducting financial and legislative audits of most public institutions and some private institutions, including the central Government, national public corporations, social security agencies (since 1950), and public services (since 1976). The Court is essentially a cross between a court of exchequer, comptroller general's office, and auditor general's office in common-law countries. It is as well a Grand Corps of the French State mainly recruits among the best students graduating from the Ecole nationale d'administration. The Court's three duties are to conduct financial audits of accounts, conduct good governance audits, and provide information and advice to the French Parliament and Administration. The Court verifies the good form of accounting and the proper handling of public money. Established in 1807, the Court is the successor to the Paris Court of Accounts under the monarchy, or Ancien Régime, and had inherent jurisdiction to audit all public accounting officials and agencies. The Court of Audit is independent from the legislative and executive branches of Government. However, the 1946 and 1958 French constitutions made it the Court's duty to assist the Cabinet and Parliament in regulating government spending. It was created by French Emperor Napoléon I with the Law of September 16th 1807.

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Court of Audit (France)
Place Maurice Barrès, Paris 1st Arrondissement (Paris)

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Geographical coordinates (GPS)

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N 48.8669 ° E 2.3257 °
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Palais Cambon

Place Maurice Barrès
75001 Paris, 1st Arrondissement (Paris)
Ile-de-France, France
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Cour des Comptes 050917 105256
Cour des Comptes 050917 105256
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