The Court of Audit is the external audit body recognized by the Spanish Constitution, which is configured as the supreme audit body of the accounts and the financial management of the public sector, without prejudice to its judicial function focused on the prosecution of accounting liability incurred by those who are responsible for the management of public funds.

The Court of Audit, in order to perform the duties legally attributed to it by law, adopts provisions which are published in the Official State Gazette. Access the Resolutions and other official documents of the Court of Audit (Instructions on the public procurement’s submission of information, Accounting Plan adapted to political parties, etc.).

Despite the fact that the Court's history dates back to the Middle Ages, it was not until the 19th Century when it was configured as an external control body.  Today it monitors the economic and financial activity of the public sector and the political parties accounting and prosecutes those responsible for managing public funds.

Its regulation is contained in the Spanish Constitution, the Organic Law of the Court of Audit Act 1982 and the Functioning of the Court of Audit Act 1988, in addition to other specific laws.  It is a body that reports directly to the Spanish Parliament and performs its functions of examining and verifying the General State Account by delegation, and whose budget is integrated into the State Budget in Spain.

The Court of Audit has two administrative headquarters for the performance of its duties. The building of the main headquarters is on Fuencarral, 81, Madrid. It also has another headquarters on Torrelaguna 79, Madrid