| Country | Name | Est. | Independent | Can start legal action |
| Algeria | Cour des comptes (Algérie) | 1976 | | |
| Angola | Tribunal de Contas | | | |
| Australia | Australian National Audit Office | | | |
| Austria | Rechnungshof | 1920 | Yes | |
| Bangladesh | Office of the Comptroller and Auditor General (OCAG) | | | |
| Belgium | Cour des comptes / Rekenhof / Rechnungshof | | | |
| Benin | Cour des comptes (Bénin) | | | |
| Brazil | Tribunal de Contas da União | | | |
| Bulgaria | Smetna palata | | | |
| Canada | Office of the Auditor General of Canada | 1878 | Yes | |
| European Union | the European Court of Auditors or ECA | | | |
| France | Cour des comptes | | partially | No |
| Germany | Bundesrechnungshof | | | |
| Greece | Ελεγκτικό Συνέδριο | 1829 | Yes | |
| Indonesia | Badan Pemeriksa Keuangan | 1946 | | |
| Ireland | Comptroller and Auditor General | 1923 | Yes | |
| Italy | Corte dei Conti | | | |
| Ivory Coast | Cour des comptes | | | |
| Japan | Board of Audit | | Yes | |
| Luxemburg | Lëtzebuerger Cour des comptes | | | |
| Morocco | Court of Accounts | | Yes | |
| Moldova | Curtea de Conturi (Moldova) | | | |
| Netherlands | Algemene Rekenkamer | | | |
| Norway | Riksrevisjonen | | | |
| Philippine | Philippine Commission on Audit | | | |
| Portugal | Tribunal de Contas | | | |
| Romania | Curtea de Conturi | 1973 | Yes | Yes |
| Russia |
Счётная палата | | | |
| Slovenia | Računsko sodišče | | | |
| Spain | Tribunal de Cuentas | | | |
| Sweden | Riksrevisionen | | | |
| Switzerland |
Swiss Federal Audit Office |
|
|
|
| Tunisia | Cour des comptes (Tunisia) | | | |
| Taiwan (Republic of China) | 審計部 (National Audit Office) | 1931 | Yes | Yes |
| Turkey | Sayıştay | 1862 | Yes | No |
| Ukraine | Рахункова палата | | | |
| United Kingdom | National Audit Office | | | |
| United States | Government Accountability Office | | | |
| Uruguay |
Tribunal de Cuentas |
1934 |
|
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