The Court of Accounts, as the supervisory eye of the legislature, plays an important and prominent role in the overall financial discipline process of the country, which is responsible for protecting and guarding the treasury. It is necessary to deal with the legal and legal foundations that are based on principles 54 and 55 of the constitution, this government institution and to be aware of its duties and powers and jurisdiction in the framework of the legal order of the Islamic society of Iran. In the Law of the Court of Accounts, especially its articles (1) and (2), the Court of Accounts has the above-mentioned powers and authorities through ordinary laws, such as the Law of Public Accounts - which is the general law that governs the system's income and expenditure - as well as the Program and Budget Law. which includes the definition and explanation of various programs and how to prepare and regulate the budget and issues related to the agreement and...In the end, it is necessary to point out the supervisory role of the court by preparing and presenting the report, discharging the budget and approving it in the general board of the court of accounts and its role in reflecting the past operations and its impact on future planning.The subject of this research is the position and competence of the Court of Accounts in Iran's legal system in order to know the legal position of the court, to examine the scope of the court's jurisdiction and to know the goals and duties of the court. The research method is descriptive-analytical and the required information was collected with library tools and by reading books, articles and electronic resources. The results of the present research show that the jurisdiction of the court is to enter all government institutions that consume government funds and non-governmental public institutions that receive government credit.