Section 312. The State audit shall be carried out by the State Audit Commission and the Auditor-General who is independent and impartial.

            The State Audit Commission consists of the Chairman and nine other members appointed by the King with the advice of the Senate, from persons with expertise and experience in state audit, accounting, internal audit, finance and other fields.

            The State Audit Commission shall have an independent secretariat, with the Auditor-General as the superior responsible directly to the Chairman of the State Audit Commission, as provided by the organic law on state audit.

            The King shall appoint the Auditor-General with the advice of the Senate from persons with expertise and experience in state audit, accounting, internal audit, finance or other fields.

            The President of the Senate shall countersign the Royal Command appointing the Chairman and members of the State Audit Commission and the Auditor-General.

            Members of the State Audit Commission shall hold office for a term of six years from the date of their appointment by the King and shall serve for only one term.

            Qualifications, prohibitions, selection, election, and vacation of office of members of the State Audit Commission and the Auditor-General as well as powers and duties of the State Audit Commission, the Auditor-General and the Office of the State Audit Commission shall be in accordance with the organic law on state audit.

            The determination of qualifications and procedure for the election of persons to be appointed as members of the State Audit Commission and the Auditor-General shall be made in the manner which can secure persons of appropriate qualifications an integrity and which can provide for the guarantee of the independence in the performance of duties of such persons.

Supreme Court of Justice's Criminal Division for Persons Holding Political Positions by other Courts, inquiry officials, or other State agencies.

            Section 333. In addition to the provisions of this Constitution, the organic law on State audit shall at least contain the following matters as its substance:

            (1) the powers and duties of the State Audit Commission, viz, the policy-making, the provision of advice and recommendations, the recommendation for the correction of defects and errors in the State audit, the prescription of standard rules for the State audit, the prescription of rules and procedure for disciplinary actions in budget and finance, the prescription of administrative penalties, the consideration and decision, in the capacity as the highest organ, of disciplinary liability as well as budget and financial liability and the selection of a person suitable to be the Auditor-General;

            (2) the performance of duties of members of the State Audit Commission and the Auditor-General;

            (3) the establishment of the Office of State Audit Commission which has autonomy in its personnal administration, budget, work performance and other activities.