The Hellenic Court of Audit was established by the decree of 27 September/9 October 1833. The
Court of Audit, whose competence was defined “for the entire Kingdom”, was established as the “supreme supervisory authority for the administration” (para. 2b) with clearly distinguished administrative and
judicial competences.
As a supervisory control authority, the established institution aimed to "inform through
processing of the accounts that the general principles of the approved financial state are maintained
system, that all administration within the State is carried out according to this system, that the authorized
any special management Authorities perform their administrative (administratifs) duties diligently
according to existing laws, decrees, directives and situations, that income and expenses are in order
proven, and that the money given to administrative authorities was allocated for the necessity for which it was given" (para.
2a’). Subsequently, the Court was tasked with “judging from the results of the accounts of the
management whether and which changes are necessary or appropriate for the general purpose" (para. 2b').
The Hellenic Court of Audit was given jurisdiction over "all State accounting" and which
he specialized in "supervising the accountants of his servants" (par. 3). The concept of a public accountant
is determined by the statutory decree itself and is specific to all those "or by virtue of the service
"by or under special order, or by both, they receive or spend public money"
(paragraph 16).

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