Established by Article 180 of the Constitution , the Court of Audit is a collateral body of Parliament. It exercises external scrutiny of the budgetary, accounting and financial operations of the Federal State, the Communities, the Regions, the public service institutions depending upon them, and the provinces. The review of townships falls outside the Court of Audit’s remit.

The Court’s powers are defined in the law of 29 October 1846, which has been amended several times, and in the law of 16 May 2003. The law grants a large independence to the Court and a real autonomy to perform its missions.

The working of the Court is rooted in its rules of procedure, which were passed by the House of Representatives on 5 February 1998 and published in the Belgian Official Gazette on 4 September 1998.