Court of Auditors (Spain) applies to jurisdiction Spain
The Court of Auditors (Spanish: Tribunal de Cuentas) is the supreme governmental accounting body of Spain responsible of the comptrolling of the public accounts and the auditing of the accountancy of the political parties, in accordance with the Constitution and its Organic Act.
The Court of Auditors is composed by the President and 12 counsellors. The Counsellors are appointed by the Cortes Generales, six of them by the Congress and the other six by the Senate. To be appointed Counsellor of the Court it is needed to be a person with knowledge in audit, judge, prosecutor, university teacher or a public servant in an office that requires superior studies, lawyer, economist or trade professor, all of them with recognized experience and with fifteen years of professional activity. The Court Account Counselors are independent and irremovable. Their term is 9 years.