Peer review of the Cour des Comptes

In early 2024, the First President requested the NAO follow-up its previous review to consider whether the recommendations had been implemented and identify new challenges faced by the Cour. This follow-up review provides the NAO’s observations, against the recommendations, based on the information provided as part of this work. It is not a detailed assessment of how JF25 and recommendations have been implemented to date. The Cour is not bound by any recommendations or considerations made through the review and can decide as appropriate and necessary how to use the results.