Court

The Court of Audit is one of the supreme Courts in Greece and is constitutionally enshrined in Article 98 of the Constitution: it is both the supreme financial Court and the supreme audit institution in the country, exercising jurisdictional, audit and advisory powers.

Its constitutional status is provided for in Article 98 of the Constitution while its organisational and operational framework is specified by law. The structure of its jurisdictional function involves the operation of Chambers and the Court’s Plenum, ensuring consistency in case law, the uniform interpretation of fiscal law and quality in terms of the administration of justice in cases of high public interest.

The audit remit of the Court of Audit is exercised by the Chambers and its Plenum on the basis of audits conducted by the Audit Units and Judicial Sections.