The Court of Accounts shall carry out its activity independently, in accordance with the Republic of Moldova Constitution, Law of the Court of Accounts, other legal acts and international treaties, which the Republic of Moldova is party to. The Court of Accounts is the only state public authority that controls the formation, management and use of public financial resources and management of public property by carrying out external audit in the public sector as a Supreme Audit Institution and shall be legally protected against interference of law enforcement or control bodies.