The status of the Auditor-General of the Control Yuan is stipulated in Article 104 of the Constitution. In addition to the duty, as stated in Article 105 of the Constitution, to submit an auditing report to the Legislative Yuan after reviewing the final accounts of revenues and expenditures of the Executive Yuan, he is authorized to supervise the enforcement of the public budget, review revenues and expenditures, investigate any financial misconduct, etc. Since his major work is closely related to the legislative power of reviewing budgetary bills, the consent of the Legislative Yuan is thus required by Article 104 of the Constitution. In order to maintain the independence of this office and the effective performance of its auditing function, following the common practice in other democracies, we decided to provide a necessary guarantee for auditing officials. They are free from interference; the Law on Auditing explicitly allows them to perform auditing functions independently. Moreover, they shall not be suspended, transferred or removed from office without legal causes as mandated by relevant personnel statutes. As for the tenure of the Auditor-General in other countries, he holds office for life in the Netherlands, 15 years in the United States, 12 years in Germany, and 7 years in Japan. The Organic Law of the National Audit Office in Taiwan provides a term of six years. The Legislative Yuan’s purpose is to provide stability to this office and, accordingly, to allow it to function independently. The status of the Auditor-General is different from that of other political appointees who may be removed at any time for policy reasons or because of a change of ruling party. Although the salary, pension and other related matters are regulated along with other political appointees by the same statutes, this arrangement is for convenience only and has nothing to do with the different status of the Auditor-General. Therefore, the tenure of the Auditor-General is not in violation of the Constitution.