Supreme Audit Court
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Monday, February 24, 2020
Amendment Law of The Supreme Audit Court Act and Regulations

Single Article
- In order to hasten the examination of all the accounts of ministries, institutions, government companies and other organizations and in order to control financial operations of executive organizations and resolving the problems and meeting the essential needs of the Supreme Audit Court, before the executive by_laws of the new law and organization and the related recruitment regulations are approved and communicated, it shall be allowed that:

1 - Supreme Audit Court examines or audits accounts related to the date after 1982 of all the executive organizations, instead of performing the duty and auditing formalities of documents and accounts of previous years, and sends the results to the Commission on Supreme Audit Court for debate at the Islamic Consultative Assembly.

2 - The President of the Supreme Audit Court shall be required to prepare the organization plan and executive by-law of the Supreme Audit Court Act within two months from the approval of this Act and implement it after the approval of the Islamic Consultative Assembly. Until the time that it has not been approved by the Majlis, Supreme Audit Court shall follow the regulations approved by the Organization for Administrative and Civil Services of the country for its organization.

Note(1)-The Supreme Audit Court shall be required to provide its required skillful work force from the personnel of the Supreme Audit Court and in case the existing personnel are insufficient, it shall have to recruit new employees.

Note(2)- The method of examining and auditing accounts related to the years 1974 to 1979 shall be based on a direction which will be prepared and communicated by the Board, subject of Note 66 of Budget Law of the year 1982 consisting of representatives from the Islamic Consultative Assembly, Ministry of Economic Affairs and Finance and Supreme Audit Court.

Note(3)- Supreme Audit Court in performing its legal responsibilities must act in a way that the accounts of the current year and the previous year are always examined and in case the examination of accounts is delayed more than two months due to retardation of accounts or non-presentation and non-approval of balances in time and or other executive difficulties, the Supreme Audit Court shall send a report in this regard to the Majlis and shall determine and propose the method of examination of these accounts in order to be approved by the Islamic Consultative Assembly.

The above Law, totaling to one Single Article and three Notes, was ratified at the session of Wednesday 7/7/1983 of the Islamic Consultive Assembly and was approved on 10/7/1983 by the Guardian Council.

The Speaker of the Islamic Consultative Assembly

Akbar Hashemi

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