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UN Board of Auditors – Role of President Kay Scheller

Präsident Kay Scheller
Präsident Scheller as a Board member

President Scheller’s six-year term as a Board member began on 1 July 2016.

As a Board member, he participates in regular Board sessions (usually held in New York in the second half of July). Together with the other two members, he deliberates on audit reports. Audit reports are to be approved jointly and unanimously, i.e. they need to be signed by all members. President Scheller is also available to meet top officials of the United Nations, members of the ACABQ (Advisory Committee on Administrative and Budgetary Questions) or representatives of the member states.

In addition to that, President Scheller attends special sessions of the Board (usually in November or December), which are followed by the meeting of the Panel of External Auditors.

Membership in the Panel of External Auditors                          

The Board members are at the same time members of the Panel of External Auditors of the United Nations which was established by General Assembly Resolution 1438 (XIV) of 5 December 1959.

The Panel coordinates the audit activities within the United Nations system and issues recommendations on the use of accounting and auditing standards striving for continued harmonization. At Panel meetings (usually two-day meetings), decisions are adopted which are generally prepared by the Technical Group. Other important functions of the Panel are to liaise with participating heads of SAIs or to discuss audit-related issues that cannot be settled at technical level. In addition to that, the Panel issues recommendations on IPSAS implementation.

The prerequisite for membership in the Panel is holding an audit mandate with the United Nations or one of its specialized agencies.


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