Tilintarkastustuomioistuin

Tilintarkastustuomioistuin, literally “Auditors’ Court” in Finnish, is a term used to refer to a proposed or debated specialized court for matters relating to auditing and the conduct of auditors. The concept envisions a judicial body dedicated to adjudicating disputes and disciplinary cases arising from auditing activities, with expertise in accounting, auditing standards, and public finance law.

In the current Finnish legal system, there is no active institution by this exact name. Auditing oversight is primarily carried out by the National Audit Office and other administrative bodies, while ordinary courts handle appeals and disputes that concern audit decisions and professional discipline within the auditing profession. The Tilintarkastustuomioistuin concept has appeared in reform discussions and academic writings as a potential complement to existing supervisory mechanisms, intended to strengthen independence and accountability in public-sector auditing.

If established, the court would be part of the judiciary and would handle specialized matters related to auditing. Its mandate could include adjudicating appeals against audit findings and decisions by audit authorities, ruling on disciplinary matters involving auditors, and interpreting provisions of auditing law and standards.

Possible competencies:

- Adjudication of disputes arising from auditing activities and audit decisions

- Oversight of disciplinary actions against auditors

- Interpretation and application of auditing legislation and professional standards

- Providing expert input on questions of accounting and audit practices for other courts