Audit Office of the Republic of Cyprus
Audit Office
Summary
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The Audit Office of the Republic of Cyprus is established under Art. 116 of the Constitution and Law 72(I)/1996. The Auditor General is appointed by the Council of Ministers and serves until age 65 (no fixed term) and can only be removed by the Supreme Court — a strong security of tenure feature. Cyprus is an EU member and EUROSAI/INTOSAI member. The office conducts financial, compliance, and performance audits.
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | Not specified |
| Removal standard | Cannot be removed before term expires |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- The Audit Office Law
- Citation
- Cyprus Law 72(I)/1996 (as amended; constitutional basis: Art. 116)
- Full text
- Agency website →
Jurisdiction scope
External audit of all revenues and expenditures of the Republic of Cyprus, government departments, public corporations, and local authorities that receive public funds. EU member: also cooperates with EU Court of Auditors.