Based on Principles 54 and 55 of the Constitution, the Court of Accounts, under the supervision of the Islamic Council, is responsible for financial supervision of the implementation of the budget and preparation of budget deduction reports. However, the Guardian Council, according to Article 94 of the Constitution and in line with the examination of the non-contradiction of the Parliament's approvals with the standards of Islam and the Constitution, has faced the aforementioned two principles, which can be criticized in some cases. Analytical-critical examination of the opinions of this council, which has a very effective role in the emergence of laws, can lead to the recognition of the Court of Accounts institution within the framework of the Islamic Republic of Iran's constitutional rights. Therefore, the main question of this research is devoted to the nature of the Court of Accounts in the legal system of the Islamic Republic of Iran, by reflecting on the opinions of the Guardian Council.The findings of the present research, relying on library data and an analytical-critical approach, indicate that the Court of Accounts is an independent institution, purely supervisory and lacking in executive character, but its coordination and convergence with other related supervisory institutions, while maintaining independence, It should not be considered against the constitution. Also, despite having jurisdiction, this institution is a non-judicial authority, and therefore it should be possible to review its decisions before the judicial courts.