The Period of the Republic of Turkey

 With the establishment of the Republic, the Court of Accounts was restructured on the basis of the Continental Europe French model in parallel to the other developments in the state structure and was included in the 1924 Constitution. While it was called as Divan-ı Muhasebat since the Ottoman period, its name was changed as Sayıştay (Turkish Court of Accounts – TCA) with the law no.823 dated 1967.
With the Public Financial Management and Control Law no. 5018 dated 2003, the application of funds was ended, and all revenues, expenditures and debts of the state were included into the budget and were made subject to the legislative audit. With the TCA Law no. 6085 dated 2010, all activities benefiting from the public funds were subjected to the audit of the TCA. This law also incorporated the Prime Ministry Supreme Auditing Board, which would conduct the audit on the state economic enterprises, into the TCA, and the dual structure in the public audit was ended.

Attributing a great importance to the international cooperation in order to share its historical experience gained since Divan-ı İşraf, which was audit organ of the Karahan, the Ghaznevid and the Great Seljuk States, with the world and to develop itself continuously in parallel with the modern world, the TCA is an active member of the INTOSAI (International Organisation of Supreme Audit Institutions), ASOSAI (Asian Organisation of Supreme Audit Institutions), EUROSAI (European Organisation of Supreme Audit Institutions) and ECOSAI (Economic Cooperation Organisation Supreme Audit Institutions) in which it is the founding member.