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Control and ruling  of public accounts in Cameroon reflect the historical evolution of the country. Thus, after Eastern Cameroon's accession to the Supreme Magistracy in 1960, the authorities the authorities created the Commission for Public Accounts Review by Ordinance No. 60-60. On April 4, 1961, in replacement of the above mentioned audit commission, the same authorities created an Audit Bench at the Supreme Court with competence to rule on the accounts of public accountants.

After the formation of the Federal Republic of Cameroon, on October 1, 1961, composed of two States, Eastern Cameroon retained the “Audit Bench” while Western Cameroon maintained the “Accountant General ”.