The Court of Accounts was created during the reformation of Romania, under Prince Alexandru Ioan Cuza, in the context of modernizing the country and synchronizing Romanian civilization with the Western European model. Thus, on January 8, 1864, the Assembly of Deputies voted the law for the establishment of the High Court of Accounts, an institution created after the French and Belgian model. 84 years after its establishment, respectively in 1948, the communist system abolished the Court of Accounts, to re-establish it in 1973, under the name of the Supreme Court of Financial Control. With the 1989 Revolution and the restoration of democratic principles, the re-establishment of the Court of Accounts, following the models established at European level, became a necessity. Thus, starting with 1993, the supreme audit institution in Romania begins to function, an independent institution which, like the High Court of Accounts from 1864-1948, exercises both subsequent and preventive control over the way public money is spent.