The Court of Accounts () is the supreme

governmental accounting Government accounting refers to the process of recording and the management of all financial transactions incurred by the government which includes its income and expenditures. Various governmental accounting systems are used by various public ...

body of

Turkey Turkey, officially the Republic of Türkiye, is a country mainly located in Anatolia in West Asia, with a relatively small part called East Thrace in Southeast Europe. It borders the Black Sea to the north; Georgia (country), Georgia, Armen ...

responsible of the comptrolling of the public accounts and the auditing of the accountancy of the political parties, in accordance with the

Constitution A constitution is the aggregate of fundamental principles or established precedents that constitute the legal basis of a polity, organization or other type of entity, and commonly determines how that entity is to be governed. When these pri ...

. The Court of Accounts has roots going back to the Ottoman Empire. Şahin İpek states that "When the supreme audit institutions emerged in the west, Ottoman Court of Accounts was established in 1862 under the name of ''Divan''-''i Ali''-''i Muhasebat'' within the framework of the reform movements, referred to as “''Islahat Hareketleri''” in the Ottoman Empire". The Court of Accounts (TCA) website states that the court "carries out regularity (financial and compliance) and performance audits. Financial audits consist of an evaluation and an opinion on the accuracy of public administrative bodies' financial reports and statements, and whether or not those bodies' financial decisions and transactions and any programs and activities are compliant with the law."

References

External links

* Courts in Turkey

Accounting organizations Auditing in Turkey 1862 establishments in Europe Supreme audit institutions {{Turkey-poli-stub