L. Paul Bremer, Coalition Provisional Authority

“ Noting that the Board of Supreme Audit Law, No. 6 of 1990, (the “Board of Supreme
Audit Law” or the “Law”) names the Board of Supreme Audit as the supreme audit
institution of Iraq,
Understanding that an effective supreme audit institution is needed to (1) provide the
public and government with objective, accurate information about government operations
and financial conditions, and (2) promote economy and efficiency by carrying out a broad
range of financial and performance audits and program evaluations ”

“ In addition, the Board President and Deputy
Presidents shall possess demonstrated knowledge, skills, abilities and experience
in conducting audits and performance evaluations.
Fourth: The Board President is at the level of minister and enjoys all the rights and
privileges of a minister, with authority over Board affairs, personnel,
establishment, and budget. The Board President is independent and may not serve
in the cabinet in any capacity. ”