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The Federal Court of Accounts is created, governed by Ordinance No. 62/OF of February 7, 1962 to regulate presentation format, budget execution conditions in the Federal Republic of Cameroon, its revenues, its expenditure and all relating operations.


The Federal Court accounts was abolished, the General State Inspectorate established by Decree No. 6 9 / DF/265 of June 30 , 1969 continued to exercise its financial and accounting powers. This administration under the Presidency of the Republic was responsible, among others things, of the State’s public accounts audit.


Law no. 96/06 of 18 January 1996 revising  the Constitution of 02 June J972


Law no. 2003/005 of 21 April 2003 to lay down the attributions, organisation and functioning of the Audit Bench of the Court Supreme


By decrees No. 2004/81 and 2004/82 of t3 april 2004 on President of the Republic appoints respectively the President of the Audit Bench and two Councilors


By decrees No. 2005/391 and 2005/392 of 25 october 2005, thirteen (13) candidates are integrated into the Judiciary and at the same time, Presidents of Sections, Master Councilors and the Referendary Councilors are appointed. There began the activities of the financial jurisdiction.


Law n°2006/016 of December 29 2006 laying down the organization and functioning of the Supreme Court


Law no. 2006/017 of 29 December 2006 to lay down the organization, duties and functioning of regional audits accounts.


Law no. 2007/006 of 26 December 2007 Governing the financial Regime of the State.


Decree No. 2013/150 of 07 July 2020 on the General Regulations of Public Accounting


Law no. 2018/011 of July 11, 2018 to establish the Code of Transparency and  Good Governance in the Management of Public Finance in Cameroon


Law No. 2018/012 of July 11, 2018 to lay down the Financial Regime of the State and other public entities;


Law No. 2019/024 of December 24, 2019 to institute the General Code on Regional and Local Authorities;


Decree No. 2020/375 of July 7, 2020 to lay down the General Regulations of Public Accounting.