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About ACCC

CBC workstream in support of Auditing in complex and challenging contexts (ACCC)

The CBC will, through this workstream, lead INTOSAI’s efforts to identify what support is needed and good practices to address those needs, adjusted to the preconditions of SAIs auditing in complex and challenging contexts and the organizations supporting them.


SAIs in complex and challenging contexts were initially discussed at the CBC annual meeting in Lima, Peru in 2014, at the initiative of CREFIAF. As a result of those discussions, a small task group was set up to explore the issues and propose a way forward. This resulted in the formation of the workstream, ACCC. The aim of ACCC is to develop different methods and approaches to support public sector auditing in complex and challenging contexts as well as donors and partner organizations supporting development in this area. This may include both awareness raising and knowledge sharing and the provision of more practical advice and guidance. The priorities are based on the experiences of SAIs currently, or previously working in complex and challenging contexts.

ACCC Timeline

Lima Peru 2014 – Initial discussions and forming of the task force.
Cape Town, October 2016 – Initial ToR approved by the CBC Steering Committee.
Abu Dhabi, December 2016 – ToR are endorsed at the INCOSAI.
Washington DC, September 2017 – The first meeting of the ACCC workstream.
Johannesburg, March 2018 – The ACCC holds its first workshop and have organized additional workshops since.
Kuwait, September 2018 – The revised ToR are approved by the CBC Steering Committee.
Online, 2018 – The first “good story” is published on the ACCC website. ACCC continues to collect stories to be shared.
Online, November 2018 – The ACCC holds its first webinar and has continued to organize webinars regularly.

Who Are We?

What we do

Forum for experience sharing

Good stories


Information package for Donors
Information package for Parliaments
Recruiting and retaining staff


ACCC gives a voice to SAIs not regularly heard in INTOSAI, where the more powerful and wealthier SAIs take the lead in INTOSAI