The presidency is assumed by the First President, whose rote is :
- to chair the formal sessions of the Convened Chambers, the Board Chamber, Programs and Reports Committee as well as the Board of Audit Courts' Judiciary ;
- to coordinate the actions of Regional Courts of Accounts ;
- to assume the capacity of the Officer authorizing spending and receipts for the execution of Audit Courts' budget ;
- to approve the annual program of the actions of the Court ;
In case of absence or impediment, he may be replaced by a vice-president appointed every year among Chamber Presidents.