Upon the final decision rendered for the necessity of suit by the Board of Chambers of TCA, the file is forwarded to the Constitutional Court, which decides the removal of the President TCA, if he is found guilty of an offence committed during or in connection with the performance of his duty.

B) Disciplinary Prosecution:
He can be dismissed by the General Assembly of TCA following the disciplinary procedures within TCA.

The candidate should previously have served as a/an:

	Chairman or Member of a Chamber of Court of Accounts.
	Minister, Under-secretary, Assistant Under-Secretary or Governor,
	General Director or President of agencies financed by General or Annexed Budgets or other public organizations,
	Chairman of a Ministerial Inspection Board or chairperson of the Board of Accounts Experts of the Ministry of Finance and Customs,
	Professor of law, economics, business administration, accounting, public finance or public administration,

	Auditing all revenues, expenditures, property of the entities mentioned below,
	Taking final decision by trying the accounts and acts of the responsible officials of the government offices funded by general and annexed budgets; of the institutions and enterprises established as fixed or revolving capital establishments or funds half or more than half of capitals which are invested by the government offices; of other institutions that are under TCA’s jurisdiction by virtue of laws.
	Recording and auditing state loans and credits, commitments, donations and aids in cash or goods from various sources, treasury bills, securities and treasury advances,
	Submitting the Statement of General Conformity related to General and annexed budgets to Parliament,
	Reorting to Parliament, if deemed necessary, on financial matters, accounting procedures and revenue accrual systems,
	Reporting to Parliament on the issues considered necessary to be conveyed, having examined the accounts and transactions of the institutions subject to its audits.

Powers:

	Auditors through TCA Presidency have powers of requisitioning all records of the auditee departments/ organizations to discharge its mandate,
	TCA (Presidential Office) has powers to enforce or initiate enforcement action to secure access to needed records,
	It has powers to seek testimonials (appearances and answers) of the persons concerned under sections 29 and 49 of the TCA Law,
	In carrying out its mandate prescribed by this Law and others, TCA is empowered to communicate directly with ministries, boards, Institutions, administrative heads, accountants and other responsible officials; to access to the documents, ledgers and records needed for examination by dispatching its staff or having them brought over to any location it deems appropriate; to summon officials of all categories and levels to obtain information; and to call in representatives from ministries, government offices and institutions,
	TCA has powers to seek co-operation of persons other than the agencies subject to audit and inspection for presenting materials or provide testimonials necessary for its audit and inspection,
	It has powers of instructing government investigating agencies to perform activities considered necessary,
	SAI also has authority of re-examining its own judicial decision. Decisions of the TCA chambers, which are account courts, may be appealed against at the Board of Appeal and the “Board of chambers” within the TCA,
	Accountants who fail to submit their accounts by the time assigned in the law and officials who fail to furnish any required information or to submit required documents in the course of audit or trial are punished by salary cut by the relevant agency on the request of TCA.