UN Board of Auditors
You are here: Home / Cooperation / UN Board of Auditors / The Board

Document Actions

The Board

In 1946, the General Assembly established the Board of Auditors to act as the external auditor of the United Nations. The Board audits and certifies the financial statements of more than 20 UN organizations and peacekeeping missions. In addition, the Board may comment on financial, budgetary or management issues emerging in the context of the United Nations. The Board communicates its findings and recommendations via the Advisory Committee on Administrative and Budgetary Questions (ACABQ) to the Fifth Committee (Administrative and Budgetary) of the General Assembly.

The Board is composed of the heads of the Supreme Audit Institutions of three UN member states. The term of office of Board members is six years. Every two years, the term of office of one of the members expires and a new member is appointed. Currently, the President of the German SAI, the Comptroller General of the Republic of Chile and the Comptroller and Auditor General of China are the members of the Board:

Präsident Kay Scheller Mr. Hou Kai Jorge Bermúdez Soto

Mr Kay Scheller,
President of the German
Supreme Audit Institution
(German SAI)

Term expires 30 June 2022

Mr. Hou Kai
Auditor General
of the People’s Republic of China

Term expires 30 June 2026

Mr Jorge Bermúdez Soto,
Comptroller General
of the Republic of Chile

Term expires 30 June 2024
© 2021 Bundesrechnungshof