This was a special body for the audit of public expenditures founded by the Governor Ioannis Kapodistrias, and which came into being with the Resolution of the Fourth National Assembly of 23 September 1829.

[1] A milestone in the development of the HCA was the Constitution of 1844 which stipulated in its Article 87 that the judges of the Court of Audit serve for life.

An improvement of the HCA also takes place following the provisions of Article 98 of the 1952 Constitution, according to which its decisions can no longer be subject to the appellate control of the Council of State.

The HCA thus acquires its own appeal procedure with Decree 2712/1953 for its Plenary Session, and it adjudicates exclusive jurisdiction cases concerning the imputation of accountants and the award of pensions.

Under article 98, the HCA is primarily responsible for auditing expenditure and monitoring the revenue of the State, as well as that of Local Government Agencies or of other Legal Entities.

Under the same article, the HCA adjudicates on cases concerning the audit of the accounts, pension grants and the civil liability of public servants.

Synedrio carries out audits of the expenditure and accounts of the State, local agencies and legal entities as provided for by law.

The Plenum of the Court is the governing body and is composed of the President, eight actively-serving vice-presidents and 33 Judge Counsellors.

The Third and the Fourth Chamber hear legal remedies related to pensions of civil servants and public officers.

The Seventh Chamber, which holds the presumption of jurisdiction, hears, in particular, resources against acts of the Court's Sections regarding pre-contractual audit, as well as legal remedies on imputation differences arising from financial corrections regarding EU funds & recoveries at the expense of public accounting officers.

[6][circular reference] It reports on issues of general interest such as those arising from systemic weaknesses of public administration.

Monitoring of policy issues in various fields e.g. PFM[7][circular reference] in Cases arising from: – pensions; – audit of accounts; – civil liability of public employees for losses caused by them to the State, local agencies or public legal entities, intentionally or through gross negligence, in the course of their duties; and – liability of officials for unjustified increases in their wealth deemed to be the product of corruption (and unjustified according to the audit of their annual declarations of financial interests).