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Origin and history

The Court of Auditors, a French financial court, was created by Napoleon I in 1807 to monitor the regularity of public accounts. Originally installed at the Palace of Orsay, it was transferred after the fire of 1871 to a temporary building at the Palais Royal, before finally settling in 1912 in the Palace of Cambon, built between 1898 and 1910 on the site of the former convent of the Assumption.

The Cambon Palace, designed by the architect Constant Moyaux, is distinguished by its facades and roofs classified as historical monuments since 1993. Its honorary staircase, decorated with a ceiling painted by Henri Gervex in 1911, symbolizes the allegory of the state. The Court of Auditors carries out its tasks in the field of certification of public accounts, control of management and assistance to Parliament, while at the same time harbouring works of art such as portraits of Napoleon I or the architresorier Lebrun.

The institution evolved with the reforms, notably in 2023, where the distinction between public accountants and authorising officers was replaced by a unified system of financial responsibility. Its role today extends to auditing the accounts of the State, local authorities and public enterprises, while publishing an annual report to the President of the Republic and the Parliament.

Historically, the Court of Auditors finds its origins in the medieval Chamber of Accounts, created under Philippe le Long in 1320 to centralize royal accounts. After its abolition in 1791, Napoleon rebuilt it in 1807 to modernize the financial management of the State, marking a break with the practices of the Ancien Régime.

The Cambon Palace, with its decorative pieces and its archives in armed cement, reflects the hierarchical organization of the institution. The Grand-Bedroom and Library, located on the first floor, illustrate the symbolic importance of this place, while subsequent extensions, such as the 1967 building on Saint-Honoré Street, demonstrate its adaptation to contemporary needs.

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