ECOSAI Charter

Conscious of the close economic and cultural ties among the countries of Economic Cooperation Organization the heads of the Supreme Audit Institutions (SAIs) of Republic of Afghanistan, Republic of Azerbaijan, Islamic Republic of Iran, Republic of Kazakhstan, Republic of Kyrghizstan, Islamic Republic of Pakistan, Republic of Tajikistan, Republic of Turkey, Republic of Turkmenstan and Republic of Uzbekistan met in Bhurban (Paksitan) during 17-19-April 1994.


IMPROVING Relation in the filed of public audit, among the State of ECO possessing different experience of economic and social developments:

COOPERATING in sharing the burden of professional development of the auditors of ECO countries;

PROMOTING exchange of view and experience among SAIs of member states of ECO, which have evolved on different lines and perform different functions; and

ACTING with the spirit of cooperation and brotherhood contained in the Charter of ECO resolved to form and organization of Supreme Audit Institutions of the countries of ECO in accordance with the following provisions.


Article 1

In the present Charter:

“ECOSAI” shall mean the external Organization of Supreme Audit Institutions of countries of ECO.
“Member Institution” shall mean the Supreme Audit Institutions of countries of ECO and those admitted to ECOSAI under Article 12 of this charter;
“Assembly” shall mean the Assembly of ECOSAI;
“Governing Board” shall mean the Governing Board of ECOSAI;
“Secretariat” shall mean the Secretariat of ECOSAI.



Article 2

The organization of Supreme Audit Institution of ECO countries, inspired by the principle of equality of all member institutions and by the respect for the legal frameworks governing each member institution and seeking the possibility of affiliating to International Organization of Supreme Audit Institution (INTOSAI), shall aim at:

Exchanging knowledge and skills in government auditing amount member institutions;
Sharing experience in the practice and development of auditing;
Promoting development of auditing standards;
Fostering mutual collaboration and brotherhood among the staff of member institutions;
Developing information and database on government auditing practices of member SAIs’
Encouraging joint research activities and transfer of knowledge in government auditing.



Article 3

Objectives of ECOSAI shall be achieved through the following organs:

The Assembly
The Governing Board
The Secretariat



Article 4

The Assembly shall be the policy making body of ECOSAI comprising heads of Supreme Audit Institutions of member ECO countries or their duly authorized representatives.
The Assembly shall hold its ordinary meetings triennially. It can meet in an extraordinary session at the initiative of the Governing Board or at the request of half of the member institutions. In order to be validly constituted, an absolute majority of the member institution must be represented. The meetings of the Assembly shall be chaired by the President of the Governing Board.oard
The decisions of the Assembly shall be taken by a majority vote except for the cases stipulated otherwise in the Charter. Each member institution has the right to one vote regardless of the number of representatives.



Article 5

The Assembly shall have the powers and responsibilities to:

take decisions regarding issues and proposals submitted for discussion for implementing the objectives of ECOSAI;
constitute special committees for study of matters of professional and technical interest;
modify the Charter, on the proposals submitted by the Governing Board or one-third of the member institutions, by passing a resolution of the Assembly by a two-third majority of those present;
approve ECOSAI budget and accounts;
elect two member countries as Audit Committee of ECOSAI and to approve the audit report;
elect three members of the Governing Board;
decide the venue and date for the next meeting;
  discuss and decide on any other matter of common interest.


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