In addition to its traditional functions of judging the accounts of public accountants, budgetary and financial discipline and management control, the Moroccan court of auditors, which presents itself as an institution guaranteeing transparency in the management of public funds and accountability and which is not, moreover, assimilated to the executive, legislative or judicial powers, has been given, with the promulgation of the fundamental law of 2011, the organic law of finance no. 130. 13 and law 55.16 amending and supplementing the code of financial jurisdictions, more accentuated powers, in this case assistance to public authorities. However, the question that arises is whether, in its "assistance", the Court is not required to provide advice to the public authorities?