To be appointed Counsellor of the Court it is needed to be a person with knowledge in audit, judge, prosecutor, university teacher or a public servant in an office that requires superior studies, lawyer, economist or trade professor, all of them with recognized experience and with fifteen years of professional activity.

This royal order was approved on July 2, 1437, and it regulated the Senior Accountants, a group of civil servants in charge of resolving economic conflicts and reclaming the money that was not paid in time.

During the reign of Isabella and Ferdinand, new ordinances were granted on January 9, 1478, to put an end to the backlog of outstanding accounts since 1454, in the Kingdom of Castile.

They increased the number of accountants and the amount of the accommodation right (it was a duty of the citizens of lend a room to the King's servants during their stay in town).

In the reign of Philip II, the Senior Accountants werre helped by lawyers that advised them and the Treasury Council was created.

In 1605 the Court of Auditors of the Indies was created in Mexico, Bogotá and Santa Fe to control the accounts of the Spanish territories in America.

The Organic Act of the Court of Auditors was approved in 1851, and this was the seed of the current institution, with responsibility for the financial control of Public Administration.

The Court of Auditors of the Republic was established in the Constitution of 1931 as the supreme audit body of the economic and management in the public sector.

The current Court of Auditors was established in its present form by the Constitution of 1978 as the supreme audit body of the economic and management for the public sector.

The Plenum, in general, deals with the audit function and proposes the approach to conflicts affecting the competences or powers of the Court of Auditors to Parliament.

The Secretary-General acts as secretary of the Plenum, with voice but without vote, and writes the minutes, reflecting the outcome of the deliberations and resolutions adopted.

Among its functions are preparing the Summary of Court proceedings during the relevant financial year and making an appropriate proposal to the Plenum, submitting to the Plenum the amendments to be made to the structure of the Section, as well as creating new units when the number of cases so requires and laying down the criteria on the basis of which case-allocation is decided among the Units and Counsellors of the Prosecution Section.