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This chapter provides an overview of the functions and evolution of the European Court of Auditors (ECA) and discusses the main themes that have emerged in academic research over recent decades, acknowledging that 'the Court' was for a long time largely overlooked as an object of research. It examines how the Court has carved out its own unique approach to financial control, and how its shaping of audit practice over time has largely contributed to our understanding of financial accountability in the EU. The chapter does not seek to offer a detailed retracing of its historical development, nor offer an exhaustive overview of the scholarship to date; rather it focuses principally on the work of contemporary scholars researching it today. The chapter considers the Court from the perspectives of EU public policy and EU law, with a particular focus on the Court's impact and its engagement with other EU institutions.

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eng

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