Our mission is to conduct the control function over the way state and public sector financial resources are established, managed and used; we subsequently provide the Parliament, authorities, public institutions and taxpayers reports on their sound use and management, so as to ensure economy, efficiency and effectiveness. We promote accountability, correctness and best practices in the operations involving public funds, by providing quality services in the field of control and external public audit, to obtain and supply realistic and objective information on the legality, efficiency and transparency in the use made of public funds and of external funds. We continuously improve the control and external public audit mechanisms and by the Reports we draft we support the Parliament in the performance of its constitutional powers and duties. We are committed to enhance the implementation of the legislation in the field of public money expenditure and, by means of our actions, to promote a high professional level, so that the external public audit in Romania is in line with European and international good practice.

It is our vision that by supporting a sound, effective and credible control and audit system, we foster the social impact of the public money expenditure process. The Romanian Court of Accounts is one of the fundamental institutions of the state of law that enjoys financial, operational and organizational independence, in keeping with the Lima Declaration recommendations on public finances control guidelines. We conduct our activity autonomously, by means of external public audit procedures, laid down in our own audit standards, drafted in accordance with the international audit standards. Like similar institutions in the new European Union member states, the Court of Accounts has a key role in promoting accountability in the use and management of public funds, including of those allocated by the EU and other international financial institutions to Romania, fighting waste and fraud and establishing a firm climate to rigorously observe financial discipline, in keeping with good financial management principles. We are committed to eliminate errors and irregularities and to improve public money management.

The values we promote are the observance of the rule of the Constitution and law, legality, independence, objectivity, professionalism, accountability, integrity, transparency, impartiality, political equidistance and effectiveness.

Our strategic objectives are: the overview of legal regulations implementation in the economic, financial, taxation and accounting fields, to identify possible errors or irregularities in the drafting of financial statements, in the correct and sound management and use of public funds, as well as to enforce the measures to remove these; the enhancement of the harmonized legislative framework, implemented in the field of external public audit, in line with international practice development, while ensuring a high coherence of the national legislation in force and its compatibility with the international standards adopted by the International Organizations of Supreme Audit Institutions (INTOSAI) and with the European Guidelines on their implementation; the strengthening of the institutional capacity of the Romanian Court of Accounts as an independent, professional and credible institution for public funds control and external audit; the setting of the premises to ensure a convergent functioning of the public system institutions, in keeping with their competences; the protection of the financial interests of the Romanian state and of the European Community.