. /.  RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/BFA/W/151 
13 March 2007 
 (07-1053) 
Committee on Budget, Finance and Administration  
  
 
 
APPOINTMENT OF WTO EXTERNAL AUDITOR 
 
 1. At its meetings of 29 June and 11 July  2005 (WT/BFA/78), the Committee on Budget, 
Finance and Administration (CBFA) recommended th at the General Council extend the mandate of 
the Austrian Court of Audit by one year to include  the audit of the 2007 accounts.  As the choice for 
the next External Auditor should be approved by th e General Council this year, the process leading to 
a recommendation of the CBFA to th e General Council should now begin. 
2. In this context, it is recalled that the foll owing practice has been followed in the past: 
(a) the CBFA takes note of a letter which w ould be sent to all WTO Members to 
ascertain whether the Member's National Audit Office would be in a position to consider appointment as External Auditor of  the WTO with effect from the audit of 
the accounts for 2008; 
(b) a working group of the CBFA examines the offers and prepares a report and draft 
recommendation to the CBFA;
1 
(c) the CBFA examines the report of the Working Group and forwards its 
recommendation to the General Council; 
(d) the General Council approves the CBFA recommendation. 
3. Attached is a draft letter which is based on th e letter sent at the time of the last call for 
tenders.  The CBFA is requested to take note of the past practice and draft letter, with any suggested 
amendments, so that the process can be started without delay. 
 
                                                      
1In formulating its report in 2001, the working group recommended that the mandate of the External 
Auditor would be five years.  In view of the biennial system since adopted by the WTO, the mandate of the current External Auditor was extended by one year so th at there would not be a change in External Auditor in 
the middle of a biennium.  For that reason, it is suggeste d that the mandate for the new External Auditor be six 
years.  In addition, the mandate has, in the past, cont ained a provision allowing either party to terminate the 
arrangement with a formal notice of one year. WT/BFA/W/151 
Page 2  
 
   
Sir, 
 
Following past practice, the World Trade Orga nization hereby issues a call for competitive 
tenders for the external audit of the WTO acc ounts and the WTO Pension Plan accounts beginning 
with the accounts for 2008. 
 
In the light of the fact that the mandate of th e current External Auditor will be completed with 
the audit of the accounts for 2007, I am addressi ng myself, through you, to your authorities to 
ascertain whether your National Audit Office would be in a position to consider appointment as 
External Auditor of WTO with effect from the aud it of the 2008 accounts.  A mandate of six years is 
envisaged. 
In the affirmative case, I should be grateful if your National Audit Office would contact the 
Secretary of the Committee on Budget, Finance and Administration
2, in order to obtain relevant 
financial documentation and tender in formation which should be provide d by candidates to enable the 
WTO Committee on Budget, Finance and Administrati on to examine the candidatures and make an 
appropriate recommendation to the General Council 
I should be most grateful if you would assist the Members of the WTO in this matter.  
Responses should be received not later than 30 April 2007 . 
 
Accept, Sir, the assurances of my highest consideration. 
 
   For the Director-General,   
 
  Robert Luther   Director   Administration and General Services Division 
 
 
 
__________ 
 
  
 
 
 
                                                     
 
2  Mr. Lawrence Emler, Secretary, Committee on Budget, Finance and Administration, e-mail: 
lawrence.emler@wto.org, telephone: + 41 22 739 50 47, fax: +41 22 739 57 89.