Page:Constitution of the United Arab Emirates - official translation 2015.pdf/59

United Arab Emirates Constitution for remarks to the Federal National Council within the four months following the end of the year before it is forwarded to the Supreme Council for approval in the light of the General Auditor’s report.

There shall be established an independent federal department headed by a public auditor who is appointed by decree to audit the accounts of the UAE, its organs, agencies and to audit any other accounts assigned to that department for auditing in accordance with the law.

The law regulates this department, determines its powers, the responsibilities of its staff, and the guarantees given to the department’s head and staff so that they can perform their duties in the best way.