The Expediency Discernment Council of the System is an administrative assembly of Iran appointed by the Supreme Leader and was created upon the revision to the Constitution on 6 February 1988. It was originally set up to resolve differences or conflicts between the Majlis and the Guardian Council, but "its true power lies more in its advisory role to the Supreme Leader." According to Hooman Majd, the Leader "delegated some of his own authority to the council—granting it supervisory powers over all branches of the government" following President Mahmoud Ahmadinejad's election in 2005.

The supreme leader of Iran ), also referred to as supreme leader of the Islamic Revolution, but officially called the Supreme Leadership Authority, is the head of state and the highest political and religious authority of the Islamic Republic of Iran. The armed forces, judiciary, state television, and other key government organizations such as the Guardian Council and Expediency Discernment Council are subject to the Supreme Leader. According to the constitution, the Supreme Leader delineates the general policies of the Islamic Republic, supervising the legislature, the judiciary, and the executive branches. The current lifetime officeholder, Seyyed Ali Hosseini Khameneh known as Ali Khamenei, has issued decrees and made the final decisions on the economy, the environment, foreign policy, education, national planning, and other aspects of governance in Iran. Khamenei also makes the final decisions on the amount of transparency in elections, and has dismissed and reinstated presidential cabinet appointees. The Supreme Leader is legally considered "inviolable", with Iranians being routinely punished severely for questioning or insulting him.