§ 132. The National Audit Office shall be, in its activities, an independent state body responsible for auditing.
§ 133. The National Audit Office shall audit:
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the economic activities of state agencies, state enterprises and other public organisations;
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the use and preservation of state assets;
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the use and disposal of state assets that have been transferred into the possession of municipalities;
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the economic activities of enterprises in which the state holds more than one-half of the votes by way of parts or shares, or the loans or contractual obligations of which are guaranteed by the state.
§ 134. The National Audit Office shall be headed by the Auditor General who shall be appointed to and released from office by the Riigikogu, on the proposal of the President of the Republic.
The term of office of the Auditor General shall be five years.
§ 135. The Auditor General shall present an overview on the use and preservation of state assets during the preceding budgetary year to the Riigikogu at the same time as the report on the implementation of the state budget is debated in the Riigikogu.
§ 136. The Auditor General may participate in sessions of the Government of the Republic in which issues related to his or her duties are discussed, with the right to speak.
The Auditor General, as the head of his or her office, has the same rights that are granted by the law to a minister as head of a ministry.
§ 137. The organisation of the National Audit Office shall be provided by a law.
§ 138. The Auditor General can be prosecuted under criminal law only on the proposal of the Chancellor of Justice, and with the consent of the majority of all members of the Riigikogu.