Judgment of the Court (First Chamber) of 26 September 2024.#Haut Conseil du commissariat aux comptes v MO.#Request for a preliminary ruling from the formation restreinte du Haut Conseil du commissariat aux comptes.#Reference for a preliminary ruling – Article 267 TFEU – Definition of ‘court or tribunal’ – Criteria relating to the constitution and function of that body – Exercise of judicial or administrative functions – Public authority not subject to regulation and/or oversight of statutory auditors – Internal organisational arrangements – Power to initiate infringement proceedings – Power to impose penalties – Decision against which an action for annulment may be brought – No status as ‘third party’ in relation to the authority having adopted the decision under judicial review