Principles for Selection of External Auditor

Institutional Document | March 2020

This document outlines the principles for the selection of the External Auditor.

Pursuant to Section 15 of the By-Laws of the Asian Development Bank (ADB), the accounts of ADB are audited at least once a year by an external auditor of international reputation selected by ADB’s Board of Directors. According to the terms of reference of the Audit Committee of the Board (ACB), the ACB will “advise the Board of Directors on the appointment of the Outside Auditor and consider any question of the Outside Auditor's resignation and/or dismissal.”


  • Introduction
  • Recommendation

Additional Details

  • ADB administration and governance

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