The Panel of External Auditors’ sixty-fifth session, chaired by Gareth Davies, Comptroller and Auditor General of the United Kingdom, was held from 24-25 November 2025 at the Headquarters of the United Nations in New York.

The Panel consists of the Heads of 11 Supreme Audit Institutions (SAI) who are either elected or selected to conduct the external audit of the UN Secretariat, Funds and Programmes and Specialized Agencies, and the International Atomic Energy Agency. External auditors are independent of the United Nations and conduct financial statements and performance audits.                             

The meeting was attended by representatives of SAI, which constitute the Panel Membership from Brazil, China, Egypt, France, Germany, India, Indonesia, Italy, South Africa, Switzerland, and the United Kingdom as well as representatives of the SAI of Russia as observers.

The United Nations Panel of External Auditors is a unique forum for exchanging information and methodologies to develop further and improve the value and quality of the external assurance process.

The Panel seeks to support the delivery of high-quality, standards-based assurance to ensure that reported financial information provides a transparent and accurate basis for the financial decisions made by the United Nations, its Specialized Agencies, and the IAEA.

Further, the Panel’s Technical Group met from 19-21 November to discuss technical matters and prepare for the ensuing discussions by the Panel.

The UN Panel of External Auditors has called for action to strengthen financial resilience, improve cooperation, and modernize governance across the UN system.

Meeting at UN Headquarters, the Panel warned of mounting financial pressures and urged disciplined cost management, clearer tracking of reform benefits, and greater integration to reduce duplication.

It highlighted the need for robust internal controls, stronger oversight, and coordinated digital transformation with enhanced cybersecurity.

The Panel also stressed the importance of performance audits to ensure efficiency and accountability, reaffirming its commitment to support the Secretary-General and CEB in driving a more agile, transparent, and effective UN system, which is particularly important in light of the current challenges and the UN80 Initiative.

More details on the Panel’s work are available at its website.