Constitution

Ireland 1937 Constitution (reviewed 2019)

THE COMPTROLLER AND AUDITOR GENERAL

ARTICLE 33

    1. There shall be a Comptroller and Auditor General to control on behalf of the State all disbursements and to audit all accounts of moneys administered by or under the authority of the Oireachtas.
    2. The Comptroller and Auditor General shall be appointed by the President on the nomination of Dáil Éireann.
    3. The Comptroller and Auditor General shall not be a member of either House of the Oireachtas and shall not hold any other office or position of emolument.
    4. The Comptroller and Auditor General shall report to Dáil Éireann at stated periods as determined by law.

5

    1. The Comptroller and Auditor General shall not be removed from office except for stated misbehaviour or incapacity, and then only upon resolutions passed by Dáil Éireann and by Seanad Éireann calling for his removal.
    2. The Taoiseach shall duly notify the President of any such resolutions as aforesaid passed by Dáil Éireann and by Seanad Éireann and shall send him a copy of each such resolution certified by the Chairman of the House of the Oireachtas by which it shall have been passed.
    3. Upon receipt of such notification and of copies of such resolutions, the President shall forthwith, by an order under his hand and Seal, remove the Comptroller and Auditor General from office.
  1. Subject to the foregoing, the terms and conditions of the office of Comptroller and Auditor General shall be determined by law.