Court of Auditors of Portugal

Commonly known as the Tribunal de Contas in Portuguese. Headquarters in Lisbon, where there are three specialised Chambers.

The Court is composed by the President and 16 Judges, and by one Judge in each Regional Chamber.

The 1976 Constitution of the Portuguese Republic (CPR) includes the Court of Auditors on the list of Courts, qualifying it as a sovereign body, on a par with the President of the Republic, the Portuguese Parliament and the Government.

The Court of Auditors is defined as the supreme body which examines the legality of public expenditure and rules on the accounts which the law has ordered to be submitted to the Court.

At a structural and operational level, the Court of Auditors is a court, or more precisely, a financial court. It is a sovereign body, an independent, constitutional body of the State, which is not included in the Public Administration, in particular, in the State/Administration.
Notes:   Available in English and Portuguese versions.

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Guide ID: 3132 - Last Updated: August 19, 2013