IPSAS, which were established by the IPSASB in 1996, are now applied by international organizations such as the European Union Commission , the OECD, IFAC, and NATO. A high-level UN committee has recommended that they should be adopted by UN agencies. The World Bank and the IMF encouraged the countries in which they operated to develop the use of IPSAS. In many countries, states have chosen to openly draw on IPSAS to elaborate national accounting standards for the public sector. For example, thirteen accounting standards were developed in France within the framework of the Organic Law of 1 August 2001 regarding the institutional law on financial legislation. This process was carried out in the context of transparency, which led to the authentication of the state accounts by the Court of Auditors.