The powers and duties of the Auditor General are laid down in the Constitution of the Republic and in a number of special and general Laws. The Auditor General audits the accounts of the Central Government, Statutory Bodies, Local Authorities, Special Funds, State Enterprises and other organisations. The Auditor General also has the authority to request evidence and information from recipients of grants, guarantees or loans from public funds. The key pieces of legislation defining the responsibilities and powers of the Auditor General are the following:

Law on the Provision of Evidence and Information to the Auditor General (Law 113(Ι)/2002)

Constitution (Article115,116,117)

The Fiscal Responsibility and Financial Framework Law (Law 20(I)/2014)