The Cour des comptes is the supreme body for auditing the use of public funds in France. It is independent from the Government and Parliament. It has financial jurisdiction and is in charge of auditing, issuing rulings and certifying the State and Social Security accounts, as well as contributing to the evaluation of public policies.

Their values : Independence,  fair hearing and collective responsability

These rules and principles ensure quality and impartiality. Although they are not specific to the Cour des comptes, they are not exact copies of what exists in other national institutions, either. Consequently, they may be legitimately presented as our distinctives.

Four missions : assessment, control, evaluation and certification

The Cour des comptes ensures the proper, efficient and effective use of public funds. To fulfil its missions, as specified and extended in article 47-2 of the Constitution, the Cour des comptes assesses, audits, evaluates and certifies.