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.   (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 express its appreciation to the Secretariat for preparing the report on the Performance of the Mechanism for the Review of Implementation of the United Nations Convention against Corruption. The document provides a useful overview of the progress achieved and the challenges encountered during the functioning of the Mechanism. At the same time, my delegation considers it important to offer several observations ensure that the Mechanism continues to operate in full conformity with its Terms of Reference and the mandate established by the Conference of the States Parties. We attach great importance to the Implementation Review Mechanism and has demonstrated our full cooperation throughout both phases of the review. Iran successfully completed its first‑cycle review and has actively engaged in the second‑cycle. Iran has also contributed as a reviewing State Party. These efforts reflect our constructive engagement with the Mechanism, despite significant external constraints that affect our implementation capacity. In reviewing the Secretariat’s report, we emphasize that any proposed adjustments to the Mechanism must remain strictly within the Terms of Reference. The Mechanism is intergovernmental in nature, and national sovereignty must be fully respected. The second phase of the review is mandated to focus on progress made in response to previous recommendations, not to initiate a new comprehensive assessment of implementation. Any approach that expands the scope of the review, increases reporting obligations, or duplicates issues already examined in previous cycles would be inconsistent with paragraph 40 of the Terms of Reference and with Conference resolution 11/2. The Secretariat’s report proposes several enhancements to data collection, analytical components, and documentation requirements. While these suggestions may be well‑intentioned, they risk increasing the administrative burden on States Parties, particularly developing countries, and may slow down the review process rather than improve it. We believe that the Mechanism should remain streamlined, non‑duplicative, and focused on essential elements that genuinely contribute to assessing progress. We also note the Secretariat’s reference to the need for accelerating the completion of reviews; however, such acceleration must not compromise the quality, inclusiveness, or intergovernmental nature of the process. The report highlights disparities in the pace of reviews and the ability of States Parties to provide timely submissions. In this regard, Iran stresses that implementation capacity varies significantly among States Parties and that the Mechanism must take these differences into account. The Secretariat’s analysis would have benefited from a more explicit acknowledgment of external constraints that affect implementation, including restrictions on financial transactions, obstacles to international cooperation, and barriers to receiving technical assistance. We reiterate that illegal unilateral coercive measures constitute a real and significant impediment to the effective implementation of the Convention and should be explicitly recognized in any assessment of the Mechanism’s performance. With respect to technical assistance, the report correctly identifies its importance but does not sufficiently address the mismatch between identified needs and available support, nor the limited accessibility of assistance for some States Parties. We encourage the Secretariat to adopt a more equitable, demand‑driven approach and to ensure that technical assistance is not influenced by political considerations or external pressures. The Secretariat’s reference to the role of non‑governmental stakeholders is noted. While Iran recognizes the potential value of such contributions, we underline that engagement with non‑governmental actors must remain voluntary and in accordance with national legislation, as clearly stated in the Terms of Reference. The Mechanism must not introduce any implicit expectation that States Parties incorporate external stakeholders into their review processes. Finally, the Islamic Republic of Iran stresses the importance of preserving the technical and non‑politicized nature of the Review Mechanism. The Mechanism must remain self‑contained, based solely on the Convention and its Terms of Reference, and should avoid any alignment with external standards or bodies not mandated by UNCAC. Thank you, Mr. Chair.