Establishes norms of ethical and professional conduct and formulates the principles that need to be followed in order to increase the trust, authority and prestige of the Court of Accounts as a Supreme Audit Institution.
The Code of Ethical and Professional Conduct for the staff of the Court of Accounts was developed in accordance with the recommendations in the Code of Ethical Conduct of INTOSAI, a guide for the codes of Supreme Audit Institutions. Furthermore, when elaborating the Code, the provisions of Law no. 94/1992 on the organization and functioning of the Court of Accounts, republished and other normative acts that provide for obligations, responsibilities, incompatibilities and prohibitions applicable to the staff of the Court of Accounts were taken into account.
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