The EFTA Board of Auditors is a permanent committee of EFTA auditors that was established in May 1992. Board meetings take place “at four” (one representative from each EFTA Member State) and “at three” (Iceland, Liechtenstein and Norway, with Switzerland as an observer). In cooperation with external auditors, the EFTA Board of Auditors performs an annual audit of the three EFTA institutions: the EFTA Secretariat, the EFTA Surveillance Authority and the EFTA Court. The EFTA Board of Auditors also works in cooperation with the European Court of Auditors. The Board members meet three times a year and are assisted in their work by an officer of the EFTA Secretariat.