The Court of Audit approves its 2026 public employment offer: 41 career civil servant posts for legal counsel, auditors and audit technicians

The BOE of Friday 6 November 2026 publishes the Resolution of 30 October 2026, of the Presidency of the Tribunal de Cuentas (the Spanish Court of Audit), giving publicity to the Plenary Agreement approving the public employment offer for 2026. The Plenary, following collective negotiation and on a proposal from the Governing Commission, approved the offer at its session of 29 October 2026, under article 92.2 of Law 7/1988, of 5 April, on the Functioning of the Court of Audit, article 70 of the consolidated text of the Basic Statute of the Public Employee Law and article 20 of Law 31/2022, on the General State Budget for 2023, currently extended.

The offer totals 47 posts: 41 career civil servant posts in the body's own corps and 6 staff (labour contract) posts, all of the latter through the internal promotion track.

Forty-one posts for the audit corps

The bulk of the offer is concentrated in the A1 and A2 subgroups of civil service staff. For the Higher Corps of Legal Counsel of the Court of Audit (code 4111) four posts are offered, all through open entry. For the Higher Corps of Auditors of the Court of Audit (code 4112), eight posts: four by internal promotion and four by open entry, of which one is reserved for the disability quota. And for the Technical Corps of Audit and External Control (code 4113), twenty-nine posts, all by open entry, of which four are reserved for the disability quota.

In total, five posts in the offer are reserved for the disability quota (one in auditors and four in audit technicians), and the internal promotion track is limited to the four posts of the Higher Corps of Auditors.

Six staff posts, internal promotion only

The staff employment offer for 2026 is reserved entirely to the internal promotion track (the agreement expressly notes that no post is offered through open entry) and is distributed across six posts in groups 2, 3 and 4 of Management and Common Services: one programmer post (subgroup 2.2), two senior technician A posts (subgroup 3.1), one senior technician B post (subgroup 3.2) and two first-class officer posts (subgroup 4.3).

Calls throughout 2026

Point three of the agreement provides that the calls for the corresponding selection processes must be published in the Boletín Oficial del Estado during 2026. In other words, the approval of the offer does not amount to the opening of application periods: each selection process will require its own call, which will set the rules, requirements, selection system, syllabuses and application deadlines. The Resolution is signed in Madrid on 30 October 2026 by the president of the Court of Audit, Enriqueta Chicano Jávega.

Why this offer matters

The Tribunal de Cuentas is the supreme audit body for the accounts and economic management of the State and the public sector, and its corps of legal counsel, auditors and audit technicians comprise those who materially exercise that external control function, in addition to the adjudicatory function in surcharge and accounting liability proceedings. The competitive examinations for the Court's higher corps rank among the most demanding selection processes in the Administration: the four legal counsel posts and the four auditor posts by open entry make this annual call a fixed date for law, economics and business administration graduates with a vocation for public auditing, and the twenty-nine posts of the Technical Corps widen the entry door for mid-level university graduates of the A2 subgroup.

For candidates, the immediate practical point is the calendar: the offer is now final and the calls must reach the BOE before the end of 2026, so it is worth watching the official gazette in the coming weeks. Recent experience in other General State Administration processes shows that the gap between offer and call can be short. This offer adds to an active autumn in legal public employment, in which processes such as the general merits competition of the State Legal Service have also been opened.

The legal scaffolding of the offer

The Resolution precisely sets out the legal itinerary of the offer, and it is worth understanding because it is the same one any future challenge will follow. The starting point is article 92.2 of Law 7/1988, on the Functioning of the Court of Audit, which attributes to the constitutional body itself the approval of its public employment offer. The agreement falls to the Plenary, which adopts it following collective negotiation, on a proposal from the Governing Commission and in exercise of the powers conferred on it by letters h) and n) of article 3 of the same law. Over that specific channel sits the general public service framework: article 70 of the consolidated text of the Basic Statute of the Public Employee Law, approved by Royal Legislative Decree 5/2015, of 30 October, which requires the approval and publication of public employment offers as a step prior to any call.

The third normative support is budgetary: article 20 of Law 31/2022, of 23 December, on the General State Budget for 2023. That the Resolution expressly cites a budget law "currently extended" is no minor detail: it reveals that the Court of Audit's 2026 selection processes rest on the authorisation contained in the 2023 budget law, applying the automatic extension that operates while no new State accounts are approved, a situation that equally affects other administrations bringing their offers forward in this period.

Open entry, internal promotion and the disability quota

The structure of the offer illustrates well the two classic channels of access to the public service. The open entry track is open to those who meet the general and specific requirements set by the rules, without prior membership of the Administration; it concentrates practically the entire offer: the four legal counsel posts, four of the eight auditor posts and the twenty-nine audit technician posts. The internal promotion track, reserved for those already serving in the conditions each call determines, channels the other four auditor posts and the entire staff offer, so the six posts in groups 2, 3 and 4 will only be accessible to the Court's own personnel competing through that track.

Superimposed on the open track is the reservation of the disability quota, which in this offer reaches five posts: one in the Higher Corps of Auditors and four in the Technical Corps of Audit and External Control. The rules of each call will determine the requirements and accreditation needed to apply for those reserved posts.

What candidates should check

Until the calls are published, the Resolution is the only official source available and fixes the number and distribution of posts, but not the qualification requirements, the examinations or the deadlines: all of that will be defined in the rules of each process. Candidates for the open track in auditors and audit technicians should bear in mind the reservation of posts for the disability quota, and those interested in internal promotion should note that their track is limited to those who already belong to the scale or corps from which promotion is made, under the rules each call will develop. As in every public employment process, the key date is not that of the offer but that of the call: from it run the application deadlines, which are usually short and non-extendable.

Frequently asked questions

How many posts is the Court of Audit offering in 2026?

Forty-seven in total: 41 career civil servant posts (4 legal counsel, 8 auditors and 29 audit and external control technicians) and 6 staff posts through internal promotion.

When can applications be submitted?

Not yet: the calls for the selection processes must be published in the BOE during 2026, and each call will set the rules, requirements and application deadlines.

Are there posts reserved for people with disabilities?

Yes: one of the four open-entry posts in the Higher Corps of Auditors and four of the twenty-nine in the Technical Corps of Audit and External Control.

Sources

• Resolution of 30 October 2026, of the Presidency of the Court of Audit (BOE-A-2026-23302)