Audit
Cour des Comptes de Guinée
Cour des Comptes
69/100
Summary
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Guinea's Cour des Comptes was established as a standalone institution under Loi L/2010/006/CNT of 22 July 2010, separating it from the Cour Suprême. It audits state finances and public accounts. Constitutional basis: Constitution of Guinea 2010, Arts. 119-123. Note: Guinea experienced a military coup in 2021.
Independence Scorecard
69/100
Limited
Methodology v0.1
| Appointment | Executive appointment |
|---|---|
| Term length | 10 years |
| Removal standard | For cause only |
| 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
- Loi L/2010/006/CNT du 22 juillet 2010 portant organisation et fonctionnement de la Cour des Comptes
- Citation
- Loi L/2010/006/CNT du 22 juillet 2010
- Full text
- Full text of law →
Jurisdiction scope
Supreme audit institution for Guinea; audits public accounts, general budget, and entities receiving public funds; certifies public accounts and reports to the National Assembly.