The European Court of Auditors
We also work closely with the Supreme Audit Institutions of the EU Member States (EU SAIs) and the European Court of Auditors ECA (see also Article 287 TFEU). A number of matters suggest themselves for cooperation in the light of cross-cutting matters of EU-wide importance and those where Union law and national law are deeply intertwined.
The ECA notifies national audit bodies well in advance of audit missions. These may then decide whether and to what extent they participate in the audit work. In addition, EU SAIs and the ECA regularly share information and views on EU-related matters. The presidents of all EU SAIs and of the ECA meet at least once a year, in the Contact Committee for example.
Topics concerning all member states such as the financial and economic crisis, combating tax fraud or energy and climate matters are discussed jointly and studied in cooperative audit missions.
In addition, we support other SAIs in building up and developing professional capacities. We place focus on SAIs of acceding and candidate countries of the European Union. We participate in twinning projects. Twinning projects were initiated by the European Commission in the course of the enlargement of the European Union. This instrument is designed to help acceding countries adopt - freely as they deem fit, the major or preferably all fundamental principles of the European Union and the acquis communautaire.