The Cour des Comptes (French pronunciation: [kuʁ de kɔ̃t] ^ⓘ, "Court of Accounts") is France's supreme audit institution, under French law an administrative court. As such, it is independent from the legislative and executive branches of the French Government. However, the 1946 and 1958 French constitutions made it the Court's duty to assist the Cabinet and Parliament in regulating government spending. The Court thus combines functions of a court of exchequer, comptroller general's office, and auditor general's office in common-law countries. It is also a Grand Corps of the French State and mainly recruits among the best-ranked students graduating from the Ecole nationale d'administration.

The Court traces its origins back to the Middle Ages and views itself as succeeding the Court of Auditors of Paris, permanently established in the early 14th century. It was re-established in 1807 by Napoleon.

Its three duties are to conduct financial audits of accounts, conduct good governance audits, and provide information and advice to the French Parliament and Administration. The Court verifies the good form of accounting and the proper handling of public money. Its mandate covers most public institutions and some private institutions, including the central Government, national public corporations, social security agencies (since 1950), and other public services (since 1976).

During the Ancien Régime, the Court of Auditors was located in the French monarchy's ancestral Palais de la Cité, between the Sainte-Chapelle and the Conciergerie. In 1740 it moved to a new building in the same complex, designed by Jacques Gabriel, which is no longer extant.

The Cour des Comptes was reorganized by Napoleon through the Law of September 16, 1807. In 1842, it eventually moved away from the Île de la Cité into the Palais d'Orsay. In May 1871 at the end of the Paris Commune, the Palais d'Orsay was entirely destroyed by fire and the Cour des Comptes was temporarily relocated in the Palais-Royal. Its relocation in the aile de Marsan of the Louvre Palace was considered but only some of its archives were moved there, and in 1897 the Marsan Wing was attributed to what is now the Musée des Arts Décoratifs. Instead, it was decided to build a new office specifically for the Cour des Comptes.

The new building on rue Cambon was designed by architect Constant Moyaux, and after the latter's death in October 1911 by Paul Guadet [fr], on the site of a former convent whose church survives nearby as Notre-Dame-de-l'Assomption. It was inaugurated in 1912 by President Armand Fallières. The Cour des Comptes remains located there after more than a century.

The president (premier président) of the Court of Audit is appointed by Order-in-Council of the Cabinet. Once appointed, the president of the Court and division presidents have security of tenure. The Court has its own Office of the Prosecutor - with a Chief Prosecutor, Chief Deputy Prosecutor, and two deputy prosecutors - that represents the Government before the Court. The Court is split into seven divisions, each with nearly 30 judges ordinary and deputy judges and headed by a division president. Jurisdiction is split between the seven divisions generally by subject matter, e.g., finance, health and social security, and so forth. The Court's president is Pierre Moscovici since June 2020. He took over Didier Migaud who himself took over in 2010 following the death of Philippe Séguin. Other judicial officers are generally split into three groups by rank:

All judicial officers are graduates from the National Administration Academy (École nationale d'Administration) or recruited from the Office of the Comptroller-General (inspection générale des Finances).