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The office has its origins in Article 62 of the Constitution of the Irish Free State of 1922 as implemented by the Comptroller and Auditor-General Act 1923, [3] which provided that the Comptroller and Auditor-General (Irish: Árd-Scrúdóir) (as the office was then known) was to be appointed by Dáil Éireann.
In its 1937 form, Article 2 described the island of Ireland as the "national territory". Article 3, however, stated that the laws of the southern state would apply only to the South. The purpose of Article 3 was to clarify that Article 2 was intended largely as a kind of declaration, rather than as a provision that would have actual force of law.
United Ireland: Article 2, as substituted after the Good Friday Agreement, asserts that "every person born in the island of Ireland" has the right "to be part of the Irish Nation"; however, Article 9.2 now limits this to persons having at least one parent as an Irish citizen. Article 3 declares that it is the "firm will of the Irish Nation" to ...
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Seamus McCarthy has been Ireland's Comptroller and Auditor General since 28 May 2012. He is the constitutional officer responsible for public audit in Ireland and heads the Office of the Comptroller and Auditor General. His constitutional status under Article 33 of the Constitution of Ireland ensures his absolute independence.
The Irish Constitution was enacted by a popular plebiscite held on 1 July 1937, and came into force on 29 December of the same year. [3] The Constitution is the cornerstone of the Irish legal system and is held to be the source of power exercised by the legislative, judicial and executive branches of government.
The constitution came into force on 29 December 1937, and Douglas Hyde, the first president, took office on 25 June 1938.While the constitution mandated that amendments to it would usually require a referendum, its transitory provisions provided that for the first three years after the first president took office, amendment would be by ordinary act of the Oireachtas (parliament).
Nothing in this Constitution other than Article 15.5.2° shall be invoked to invalidate any law enacted by the Oireachtas which is expressed to be for the purpose of securing the public safety and the preservation of the State in time of war or armed rebellion, or to nullify any act done or purporting to be done in time of war or armed rebellion in pursuance of any such law.