The aim of this chapter is to analyse how the SRB is to be controlled in order to sufficiently guarantee the rule of law within the Single Resolution Mechanism. This chapter focuses only on the procedure whereby the SRB is competent to resolve a significant bank (i.e. Article 18 SRMR). This chapter discusses, from an institutional point of view, how the SRM and the SRB are set up. It thereby focuses on the SRB’s mission, tasks and powers and elaborates upon the horizontal and vertical division of powers in the SRM. The chapter further analyses which types of control mechanisms are foreseen in the legal set-up and in the operation of the SRB. It specifically focuses on legal accountability, political accountability and transparency. The research shows that because of the complex system of composite decision-making there is a lack of clarity as to where responsibility lies, leading to problems under the several forms of accountability.