48th plenary meeting

27 July 1982

International Centre for Public Accounting and Auditing

The Economic and Social Council,

Recalling paragraphs 30 and 47 of the annex to General Assembly resolution 35/56 of 5 December 1980, containing the International Development Strategy for the Third United Nations Development Decade, paragraph 3 of Assembly resolution 36/194 of 17 December 1981 on the United Nations Conference on the Least Developed Countries and Assembly resolution 34/137 of 14 December 1979 on the role of the public sector in promoting the economic development of developing countries.

Recalling also Council resolutions 1978/6 of 4 May 1978 and 1980/12 of 28 April 1980 on public administration and finance for development in the 1980s and 1981/45 of 20 July 1981 on the role of the public sector in promoting the economic development of developing countries,

Recalling further its resolution 1979/47 of 31 July 1979 on public accounting and auditing for national development and 1981/53 of 22 July 1981 on an international centre for public accounting and auditing,

Re-emphasizing the necessity and importance of the role of public accounting and auditing in the effective management of national development plans and programmes in developing countries and the urgency of the need to organize technical co-operation activities at all levels in order to support national efforts to improve the accounting and auditing systems of those countries,

1. Takes note of the report of the Secretary-General on the proposal for the establishment of an international centre for public accounting and auditing and of the conclusions of the feasibility study and the project proposal contained therein;

2. Believes that the establishment of an international centre for public accounting and auditing should be conceived of as a technical co-operation activity among Governments at the interregional level;

3. Reiterates the guidelines set out in paragraph 3 of its resolution 1981/53 regarding the activities of the proposed centre, in particular the need for close collaboration with the regional and international institutions which have similar objectives;

4. Reiterates further that the proposed centre would be financed exclusively on a voluntary basis;

5. Urges all Governments to consider contributing financially to the international centre for public accounting and auditing or co-operating in other ways with the centre in order to facilitate its regular and effective functioning;

6. Requests the Secretary-General to consult with interested Governments, including prospective host Governments, and, subject to the availability of voluntary resources, to take preparatory measures towards the establishment of the international centre for public accounting and auditing;

7. Requests the United Nations Development Programme, other international institutions and the appropriate regional institutions to extend their full co-operation to the centre in their respective fields of competence.