Turkish Court of Accounts (TCA) was set up by an imperial edict of His Majesty Sultan Aziz I on 29 May 1862 and took its place as a Supreme Audit Institution in the first Ottoman Constitution of 1876. During the Republican period its status was reconfirmed in the 1924, 1961 and 1982 Constitutions, the last of which is in force today.
The TCA was set up on the basis of the model in use in continental Europe, and France in particular. It has judicial power and functions through chambers. Its traditional structure has recently been affected by reforms to the system of public financial management and control in Turkey.