Commission on Audit

The Commission on Audit is composed of a chairperson and two Commissioners. They must be natural-born citizens of at least thirty-five years of age, and must be either a Certified Public Accountant or a lawyer. The members of the commission are appointed by the President of the Philippines, with the consent of the Commission of Appointments, for a term of seven years without reappointment.^[5]

In Funa v. Villar, the Supreme Court ruled that a Commissioner can only be appointed as chairman if the unexpired term for the office of chairman and the term that the Commissioner had already served does not exceed seven years. In such case, the Commissioner promoted as chairman would serve the unexpired term of the chairman, forfeiting the duration of his original term as Commissioner. This was based on a case where Reynaldo A. Villar, who was appointed commissioner in 2004, was then appointed as chairman in 2008, making him serve out eleven years in total. Villar resigned before he served out the full seven-year term as chairman, but prior to the resolution of the case.^[6]

The 1987 Constitution staggered the terms of the members of the Constitutional Commissions. Of the first appointees, the chairman would serve seven years (1st line), a Commissioner would serve five years (2nd line), and another Commissioner would serve three years (3rd line).

The members of the commission can only be removed from office via death, resignation or impeachment.

كان مكتب التدقيق العام يرأسه المدقق العام. مدة ولاية المدقق العام عشر سنوات، ويعينه الرئيس، وتصادق عليه لجنة التعيينات ، ولا يمكن عزله إلا عن طريق المساءلة البرلمانية. وقد سبقت هذه الهيئة اللجنة الحالية.

صورة	المراجع العام	شرط	تم تعيينه بواسطة
	خايمي هيرنانديز	1935–1941	مانويل إل. كويزون
	سيرافين مارابوت	أربعينيات القرن العشرين
	تيوفيلو سيسون	أربعينيات القرن العشرين	خوسيه ب. لوريل
	مانويل أغريغادو	أربعينيات القرن العشرين	سيرجيو أوسمينا
	سوتيرو كاباهوغ	1945–1946	مانويل روكساس
	مانويل أغريغادو	1946–1957	إلبيديو كويرينو
	بيدرو خيمينيز	1957–1965	كارلوس ب. غارسيا
	إسماعيل ماثاي الأب	23 يناير 1965 - 19 سبتمبر 1975	فرديناند ماركوس