|Objectives of the SAC according to the Constitution of the Islamic Republic of Iran |
ARTICLE 54 – The State Audit Office shall operate under the direct supervision of the Majles  Its organization and the management of its affairs in Tehran and at the provincial capitals shall be determined by law.
ARTICLE 55 – The State Audit Office shall examine or audit, in the manner stipulated by law, all accounts of ministries, government companies, institutions and other organizations which in any manner whatsoever benefit from the State budget, to ensure that no expenditure exceeds credit allocations and that each sum has been spent for its allotted purpose. The State Audit office shall collect accounts and relevant papers and documents according to law and submit each year’s budget liquidation report together with its own comments to the Majles such report must be made available to the public. ________________________________________
 - The Islamic Consultative Assembly