The Audit Authority (AA) is the authority designated by the Member States/Åland, functioning independently from the Managing Authority and responsible for verifying the effective functioning of the management and control systems. The AA is assisted by a Group of Auditors from the countries/Åland participating in the programme. It develops an audit strategy according to which it carries out the inspection of the programme systems and procedures and of a selected sample of projects. Actual audits are sometimes contracted to audit firms.
The Audit Authority of the Central Baltic Programme 2021-2027 is the Regional Council of Southwest Finland.