Council of the Judiciary
Board of Public Finance Courts’ Judiciary ensures the implementation of the Code of Practice of the entire set of Public Finance Courts, as well as the management of magistrates’ career. It is the disciplinary body with regard to the magistrates. This board is presided by the First President.
The magistrates of Financial Jurisdictions are governed by a special statute. They constitute a single body and are irremovable. The body of Financial Jurisdictions is made up of magistrates whose mission is to carry out the various controls set up by the Financial Jurisdictions Code.
Judges are divided into the following grades:
- Out of rank: First President as well as the King’s Attorney General.
- Exceptional grade: Master Advisor.
- First grade: First Counsellor.
- Second grade: Second Counsellor.
The ethics of magistrates require their observation in all circumstances the independence, integrity and dignity required by the nature of their functions. The State protects the magistrates against any threat, contempt, insult or defamation. They enjoy the privilege of jurisdiction.
The second grade magistrates are chosen among the auditors who are recruited by competitive examination among the holders of one of diplomas fixed by ordinance of the First President and who pass the examination of professional competence.
Indeed, these auditors complete a two-year internship during which they benefit from theoretical and practical training on legal, financial and technical accounting aspects of the controls carried out by the Financial Jurisdictions. This training is provided in the form of courses, seminars, case studies and practical internships. National and foreign experts, in addition to the magistrates of the Court of Accounts, ensure the animation of this training.
At the end of the internship, the auditors undergo a professional competence examination. The auditors admitted to this examination are established and appointed second grade magistrates, on the proposal of the Judicial Council of Financial Jurisdictions. Remuneration and promotion are set by decrees:
- Decree No. 2-82-526 of 28 Rebia I 1403 (January 13, 1983) setting the allowances and benefits granted to judges of the Court of Accounts.
- Decree No. 2-09-596 of 5 hija 1430 (November 23, 2009) amending Decree No. 2-82-526 of 28 Rabii I 1403 (January 13, 1983) setting the allowances and benefits granted to magistrates of the Court of Accounts.