Title IX of the Political Constitution, which deals with Public Finance, in Chapter 3, establishes the Office of the Comptroller General of the Republic in articles 279 and 280, which indicate the characteristics, functions, and requirements for designating and appointing the Comptroller and Deputy Comptroller General of the Republic. Regarding the requirements, we can see that article 279 states that there will be an independent state body, called the Office of the Comptroller General of the Republic, whose direction will be in charge of a public official called the Comptroller General, assisted by a Deputy Comptroller, who will be appointed for a term equal to that of the President of the Republic, during which they may not be suspended or removed except by the Supreme Court of Justice, pursuant to causes defined by law. Both will be appointed to take office on January 1, following the beginning of each ordinary presidential term. Likewise, it is indicated that to be Comptroller and Deputy Comptroller General of the Republic, it is required to be a Panamanian citizen by birth, have a university degree and be thirty-five years of age or older and not have been convicted of an intentional crime with a prison sentence of five years or more, by a final judgment issued by a court of justice.