Republic of TunisiaWG demo · Unofficial demonstration translations
Court of AccountsFinancial jurisdiction · Supreme audit institution

Legal references

Source note: some dates and reference numbers are inconsistent in the source text. They are reproduced without correction and require verification against the official legal instruments.

T1

The Constitution

Constitution of the Tunisian Republic of 25 July 2022

Chapter V – The judicial function. Art. 117 – The judiciary is an independent function exercised by magistrates who, in exercising their duties, are subject only to the authority of the law. Art. 118 – Judgments are delivered in the name of the people and enforced in the name of the President of the Republic. Art. 119 – The judiciary comprises ordinary, administrative and financial justice. Each of these branches is supervised by a superior council. The law regulates each of the three councils mentioned above.

Laws and decree-laws

The law on the Court of Audit

  • Organic Law No. 2019-41 of 30 April 2019 on the Court of Audit.

Other relevant laws and decree-laws

  • Organic Law No. 2019-15 of 13 February 2019 on the Organic Budget Law, particularly Article 41.
  • Public Accounting Code enacted by Law No. 81 of 31 December 1973, as amended and updated by subsequent texts, particularly Law No. 2018-56 of 27 December 2018 (amendment of Article 126).
  • Organic Law No. 2014-16 of 26 May 2014 on elections and referendums, as amended and updated by subsequent texts, particularly Organic Law No. 2024-45 of 28 September 2028.
  • Decree-Law No. 2011-88 of 24 September 2011 on associations.
  • Decree-Law No. 2011-87 of 24 September 2011 regulating political parties.
  • Local Authorities Code enacted by Organic Law No. 29 of 9 May 2018. Its provisions remain applicable insofar as they do not conflict with new constitutional provisions or subsequent texts, particularly Decree-Law No. 2023-09 of 8 March 2023 on the dissolution of municipal councils.
  • Organic Law No. 2025-4 of 12 March 2025 on local, regional and district councils.

Unnamed (3)

Regulatory texts

  • Decree No. 2001-2304 of 2 October 2001 establishing a Regional Chamber of the Court of Audit in Sousse and defining its territorial jurisdiction.
  • Decree No. 2003-2635 of 23 October 2001 establishing a Regional Chamber of the Court of Audit in Sfax and defining its territorial jurisdiction.
  • Decree No. 2005-1594 of 23 May 2005 establishing a Regional Chamber of the Court of Audit in Gafsa and defining its territorial jurisdiction.
  • Decree No. 2007-2722 of 31 October 2007 establishing a Regional Chamber of the Court of Audit in Jendouba and defining its territorial jurisdiction.
  • Decision of the First President of the Court of Audit of 24 January 2020 setting the number of appeal chambers, first-instance chambers and regional chambers, their territorial jurisdictions, the number of sections per chamber and the number of State prosecutor assistants; published in Official Gazette of the Tunisian Republic No. 12 of 11 February 2020.
  • Decree No. 449 of 5 June 2023 on the organisation of the secretariat of the Court of Audit.
  • Implementing decrees for the Public Accounting Code, particularly Government Decree No. 2020-793 of 23 October 2020 designating the accountants whose accounts are subject to the jurisdiction of the Court of Audit.