The article focuses on the principles of criminal responsibility of the President of Supreme Audit Office. This is a very current topic according to the recent legal acts concerning the procedure of derogation of legal immunity of the president of Supreme Audit Office. This new regulation – although not yet applied – bear many doubts on their legal construction. The author tries to explain some of the doubts and paralelly makes some de lege ferenda conclusions that may guarantee to the President of Supreme Audit Office the right to defense while simultaneously preserve the effectiveness of penal reaction.