Since the adoption of the International Public Sector Accounting Standards (IPSAS) in 2006 by the United Nations system through High-level Committee on Management (CEB/2006/3), twenty-one organizations across the United Nations system have completed IPSAS implementation successfully and obtained unqualified audit opinions on their first and subsequent IPSAS-compliant financial statements.
Please note: only publishing dates after March 2013 may be considered reliable.
Pages tagged with Presentation of financial reports and statements
The Board considered issues related to the disclosure of information contained in internal audit reports of United Nations system organizations in the light of the expectation of the international community that the system should be as accountable and as transparent as possible. The Board stressed that it was important for any disclosure policy to incorporate adequate criteria to ensure that the human and legal rights of the staff were respected, especially in connection with information contained in internal audit reports that have to do with investigations.