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A) Penal Prosecution:

Upon the final decision rendered for the necessity of suit by the Board of Chambers of TCA, the file is forwarded to the Constitutional Court, which decides the removal of the President TCA, if he is found guilty of an offence committed during or in connection with the performance of his duty.

B) Disciplinary Prosecution:

The President of the Court of Accounts is required to have completed a four-year institution of higher education in addition to possessing one of the qualifications listed below:

The candidate should previously have served as a/an:

a) Member of Turkish Court of Accounts,

b) Minister,

c) Undersecretary or Governor,

d) Rector,

e) Director General or Directors of the Prime Ministry, Ministries and affiliates thereof,

f) Chairman of the Inspection Board of Finance or the Tax Inspectors' Board,

g) Chairman of the Prime Ministry Inspection Board and ministerial inspection boards,

h) Chairman of Regulatory and Supervisory Boards.

Main functions:

- Audit function: The TCA carries out regularity (financial and compliance) and performance audits.

- Judicial function: The TCA decides whether or not the accounts and transactions of the competent departments are in accordance with the legal arrangements.

Duties:

Turkish Court of Accounts shall;

- Audit the financial activities, decisions and transactions of public administrations within the framework of accountability and submit accurate, sufficient, timely information and reports to the Turkish Grand National Assembly on the results of these audits;

- Audit whether or not accounts and transactions of public administrations within the scope of the general government with respect to their revenues, expenses and assets are in compliance with laws and

other legal arrangements, and take final decision on matters related to public loss arising from the accounts and transactions of those responsible,

- Submit the Statement of General Conformity to the Turkish Grand National Assembly,

- Perform the duties of examining, auditing and taking final decision prescribed by laws.

Powers:

- In performing its duties prescribed by this Law or other laws, Turkish Court of Accounts shall be competent to correspond directly with public administrations and officials; to see required documents, books and records through its assigned personnel; to have these brought over to any location it deems appropriate, with the exception of assets; to call on relevant officials of all grades and categories in order to receive oral information; and to request representatives from public administrations.

- Turkish Court of Accounts may request all kinds of information and documents related to its audit works from public administrations and other real and legal persons including banks.

- Turkish Court of Accounts shall be competent to examine, on the spot and at any stage of operation and incidence, all related records, goods, properties, practices, transactions and services of those public administrations and institutions within its audit scope, by its assigned personnel or expert witnesses. The legal status, authorities and responsibilities of expert witness shall be subject to general provisions.

- Turkish Court of Accounts may also audit the accounts, transactions, activities and assets of public administrations as of the pertaining year or years irrespective of their account or activity period; as well as based on sector, program, project and topic.

- If deemed necessary in the course of audits, experts from outside Turkish Court of Accounts may be appointed. The principles and procedures pertaining to the appointment of expert witnesses and experts shall be laid down in a by-law.