Audit
Chamber of Accounts of the Republic of Azerbaijan
Chamber of Accounts
48/100
Summary
The Chamber of Accounts of Azerbaijan is the supreme audit institution established under Art. 131 of the Azerbaijani Constitution and Law 698-IQ of 2 July 1999. Its Chairman is appointed by the President of Azerbaijan for a 5-year term. The Chamber is an INTOSAI and ASOSAI member. Independence is structurally limited by executive appointment and dual reporting to both parliament and president.
Independence Scorecard
48/100
Weak
Methodology v0.1
| Appointment | Executive appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Executive review |
Statute
- Name
- Law of the Republic of Azerbaijan on the Chamber of Accounts
- Citation
- Azerbaijan Law of 2 July 1999 No. 698-IQ (as amended)
- Full text
- Agency website →
Jurisdiction scope
External audit of the revenues and expenditures of the central government, state funds, state enterprises and local budgets of Azerbaijan. Reports to the Milli Majlis (parliament) and the President.