The Court of Accounts shall have unrestricted access to instruments, documents, information required to implement its powers and duties.

Auditees shall be kept to submit the instruments, documents, information requested, at the terms and in the structure set by the Court of Accounts and to ensure access to their premises.

Natural or legal persons holding instruments or documents shall be kept to submit them, upon request, to public auditors.

Auditees shall be kept to support the public auditors’ activity whenever audit missions are conducted at their offices, by providing adequate work premises and proper logistic access.