Court of Auditors: an audio-style guide

If I were explaining Court of Auditors to a new colleague in Brussels, I would not begin with a definition. I would begin with the scene. This card sits in Ch.2 Institutional Structure. Its wider background is this: institutions, legal acts and voting rules define who can do what. The essential point is simple: It audits EU revenue and expenditure for legality, regularity and sound financial management; based in Luxembourg.

The reason this matters is that EU history is rarely a list of isolated facts. It is a chain of choices, compromises and institutional consequences. Here, the useful nuance is: One member per Member State; it is the EU's external auditor. That sentence turns the card from a memory test into a piece of political and legal understanding.

A good EU official listens for the structure beneath the story. Who is acting? Which institution has the power? Which treaty, procedure or policy instrument gives the action its force? With an article, do not recite the number mechanically. Hear it as a legal doorway: it tells you who may act, by which procedure, and with what effect. That is also how EPSO distractors are built. They sound familiar, but one institutional detail is out of place.

Use Arts 285–287 TFEU as your bookmark. Then say the card aloud in one flowing sentence: Court of Auditors matters because It audits EU revenue and expenditure for legality, regularity and sound financial management; based in Luxembourg. If that sentence sounds natural, you are no longer memorising a flashcard. You are learning to explain the Union as a living system.