[3] The National Audit Office of Estonia was established on 27 December 1918 with a decision by the Estonian Provincial Assembly.

[4] On May 29, 1989, a working group was established to reorganize the control bodies of the Estonian Soviet Socialist Republic by the Council of Ministers.

By the end of the year the working group had presented a new concept, which envisaged the dissolution of 31 state agencies.

In May 1989, a delegation visited the national audit offices of Finland and Sweden to gain knowledge and experience to draft the new legislation.

On April 4, 1990, the Supreme Soviet of Estonia approved the dismantling of the People's Control Committee system.

An attempt was made by a former leader of the People's Control Committee to reverse the decision, but this ultimately failed due to lack of political support.

Estonia, Latvia and Lithuania signed an agreement on the cooperation of their respective audit offices in October 1994.

On 31 October 1997, Hindrek-Peeter Meri's term concluded and Rein Söörd temporarily became the acting Auditor General.

[2] The National Audit Office of Estonia is headed by the Auditor General, who is proposed by the President and appointed by the parliament for a term of five years.

It is led by the Director, who is responsible for coordinating the work of the institution and supporting the Auditor General in various administrative tasks.