The members of the Tribunal of Accounts shall hold office for a period of 8 years, and can be removed within this period only by the Court of Constitutional and Social Guarantees of the Supreme Court of the Republic, after due proceedings and by a resolution specifying its reasons.
Members of the Tribunal of Accounts cannot form part of any other official or autonomous body which is directly or indirectly subordinate to the Nation, a Province or a Municipality, nor can they practise any profession or engage in industry or trade.
268. To be a member of the Tribunal of Accounts it is required:
(a) To be a Cuban by birth.
(b) To be over 35 years of age.
(c) To have full enjoyment of civil and political rights and have no penal antecedents.
(d) To be an attorney with 10 years of practice; to have been Minister, or Secretary, or Assistant Secretary of the Treasury, Auditor General of the Republic; Treasurer or Chief Accountant of the Ministry of the Treasury; Professor of Economics, Finance, Auditing and Checking, or of Accountancy in an official educational establishment; or hold a degree as public accountant or mercantile professor, with 10 years of practice.
Members of the Tribunal of Accounts cannot have any direct or indirect material interest in any agricultural, industrial, commercial or financial enterprise connected with the Nation, the Province or the Municipalities.
269. The Tribunal of Accounts shall name auditors, officers, employees and assistants, after evidence accrediting their capacity.
270. Attributes of the Tribunal of Accounts are:
(a) To see to the application of the budgets of the Nation, the Provinces and the Municipalities, and of the autonomous bodies that directly or indirectly receive their revenues through the Nation, examining and checking the accounts of all of them.
(b) To take cognisance of the orders of the Nation for advancement of money, in order to approve the placing of funds in accordance with the budget, in such a manner that
