Statement by Representative of the Islamic Republic of Iran  Before The seventeenth Session of  the Implementation Review Group   Agenda Item 2: Performance of the Mechanism for the Review of Implementation of the United Nations Convention against Corruption - Draft question flow for the self-assessment checklist for the second phase of the Mechanism for the Review of Implementation of the United Nations Convention against Corruption    (18-22 May 2026, Vienna)       In the name of God, the Most Compassionate, the Most Merciful Mr. Chair, The delegation of the Islamic Republic of Iran wishes to thank the Secretariat for preparing the draft question flow for the self‑assessment checklist under the first cycle of the second phase of the Implementation Review Mechanism. At the same time, my delegation would like to offer observations to ensure that the second phase of the Mechanism remains effective, balanced, and fully consistent with the Convention and its Terms of Reference. Mr. Chair, Having carefully reviewed the draft questionnaire, we note with concern that several elements of the draft do not align with the mandate of the second phase. The second phase must remain strictly focused on progress made in implementing previous recommendations, not on reopening issues already examined in earlier cycles or initiating a new comprehensive assessment. In this regard, we observe that a number of questions—particularly in the “General Information” and introductory sections—request detailed descriptions of institutional frameworks, coordination mechanisms, and broader developments in implementation. These questions, including those requesting methodological explanations, risk shifting the focus of the review from assessing progress to identifying shortcomings, and contradict the widely shared view among States Parties that the next phase should be streamlined, non‑duplicative, and progress‑oriented. Mr. Chair, We express particular concern regarding Question 3 under “General Information”, which explicitly invites States Parties to report on their participation in external review mechanisms such as FATF. While we respect the sovereign choices of States Parties regarding participation in such bodies, we underline that these mechanisms fall outside the mandate of UNCAC, are not intergovernmental in nature, and their standards must not be imported into the UNCAC review process. Any indirect incorporation of external standards risks politicizing the Mechanism and undermining its universality. This concern is shared by several delegations, that the Review Mechanism must remain strictly anchored in the Convention and its Terms of Reference. Mr. Chair, The draft questionnaire also requests States Parties to list “governmental and, if applicable, non‑governmental stakeholders” involved in preparing the self‑assessment. We underline that stakeholder participation must remain strictly voluntary, fully in accordance with domestic law, and cannot be treated as a requirement of the review process. The inclusion of an annex for inputs from “other interested parties” is not mandated by the Terms of Reference or by Conference resolution 11/2 and should therefore be removed. Mr. Chair, The draft questionnaire remains lengthy and administratively demanding. For many developing countries, preparing responses requires coordination among numerous institutions, collection of dispersed data, and significant human and technical resources. We therefore urge further streamlining to ensure that the questionnaire is practical, concise, and non‑duplicative. The questionnaire requests States Parties to identify technical assistance needs, but it does not acknowledge the severe impact of barriers and challenges including illegal Unilateral Coercive Measures on the ability of some States to implement the Convention or to receive technical assistance. As several state parties have repeatedly stated, such measures obstruct international cooperation, restrict access to financial systems, and directly impede implementation of UNCAC obligations. We therefore propose adding language allowing States Parties to report constraints arising from such measures. Mr. Chair, We believe that the draft question flow in its current form could not be acceptable, as it raises several substantive concerns and does not fully align with the Terms of Reference of the Implementation Review Mechanism nor with Conference resolution 11/2. The draft, as currently formulated shifts the focus from progress to shortcomings, places undue emphasis on external stakeholders, introduces references to external review mechanisms, imposes excessive administrative burdens, and includes questions that imply a new comprehensive assessment of implementation. National sovereignty and the right of States Parties to implement the Convention within their own legal systems, as explicitly guaranteed in the Terms of Reference, must be fully respected. Any language that could be interpreted as imposing external standards or methodologies is therefore unacceptable. In light of the above, the Islamic Republic of Iran supports the development of a shorter, more focused question flow, limited to progress made in response to previous recommendations;  implementation of previously issued observations; remaining or emerging needs for technical assistance; and any additional information that the State Party voluntarily deems relevant. Thank you, Mr. Chair.