An overview of Bhutan's anti-corruption institutions, laws, and performance, including the Anti-Corruption Commission (ACC), complaint process, CPI rankings, National Integrity Assessment, and the role of the Royal Audit Authority.
Bhutan's anti-corruption framework centres on the Anti-Corruption Commission (ACC), an independent constitutional body established to prevent and combat corruption in the Kingdom of Bhutan. Bhutan has consistently ranked among the least corrupt countries globally, achieving a Corruption Perceptions Index (CPI) score of 71 out of 100 and a ranking of 18th out of 180 countries in the 2025 Transparency International CPI. This places Bhutan ahead of many developed nations and firmly establishes it as the strongest performer in the South Asian region. The framework encompasses the ACC, the Royal Audit Authority (RAA), the Office of the Attorney General, and a network of legislative and institutional safeguards.[1]
The anti-corruption effort is rooted in the philosophy of Gross National Happiness, which identifies good governance as one of its four pillars. The Constitution of Bhutan (2008) mandates the establishment of the ACC as an independent body, insulated from political interference, to investigate and prevent corruption in both the public and private sectors.[2]
Anti-Corruption Commission (ACC)
Establishment and Mandate
The Anti-Corruption Commission was established under the Anti-Corruption Act of Bhutan 2006, which was later replaced by the comprehensive Anti-Corruption Act of Bhutan 2011. The ACC serves as the kingdom's lead agency in preventing and addressing all forms of corruption. Its mandate encompasses three core functions: prevention (through public education, institutional reform, and integrity promotion), investigation (of corruption complaints and reports), and enforcement (through prosecution referrals).[3]
ACC Contact Information
- Address: Lhadro Lam, Kawajangsa, Thimphu, Bhutan 11001 (Post Box 1113)
- Telephone: +975-02-334863 / +975-02-336407
- Website: acc.org.bt
- Social media: Facebook: @accbhutan | X/Twitter: @ACCBhutan
Complaint Process
Section 59 of the Anti-Corruption Act 2006 confers on all citizens the right to lodge complaints against corruption. The ACC receives complaints through multiple channels:[4]
| Method | Details | Notes |
|---|---|---|
| Walk-in | Visit ACC office, Kawajangsa, Thimphu | Standard complaint form provided |
| Telephone | +975-02-334863 / 336407 | During office hours |
| Post | P.O. Box 1113, Thimphu | Written complaints accepted |
| Via ACC website contact form | Online submission available | |
| Agency referral | From RAA, OAG, or other agencies | Inter-agency coordination protocol |
All registered complaints are evaluated by the Complaints Evaluation Committee on a weekly basis using a standardised scoring method that assigns weighted scores against pursuability factors. The total score determines whether a complaint is referred to the relevant agency for action or investigated directly by the ACC. Witness identities are protected under Chapter 7 of the Anti-Corruption Act 2011.[4]
Corruption Perceptions Index Performance
| Year | CPI Score (out of 100) | Global Rank | Notes |
|---|---|---|---|
| 2025 | 71 | 18th | Marginal decline linked to V-Dem democracy score |
| 2024 | 72 | 18th | Highest score achieved |
| 2023 | 68 | 26th | Significant improvement over previous year |
| 2021 | 68 | 25th | Steady regional leadership |
The marginal decline from 72 in CPI 2024 to 71 in CPI 2025 is primarily attributed to a further decline in Bhutan's democracy-related score under the V-Dem Project, rather than any deterioration in anti-corruption performance. Bhutan continues to lead the South Asian region by a significant margin.[1]
National Integrity Assessment
The ACC conducts periodic National Integrity Assessments (NIAs) to gauge the state of integrity and corruption across public institutions. The most recent assessment gave Bhutan a score of 7.95 on a scale of 0 to 10, indicating a good level of institutional integrity. This represented a decline of 0.42 points from the NIA score of 8.37 in 2012, suggesting modest erosion in some areas while overall integrity remains strong. The NIA surveys cover areas including transparency, accountability, institutional processes, and public perceptions of corruption.[3]
Complaint and Case Statistics
Since 2006 through December 2019, the ACC received a total of approximately 5,802 complaints through various channels including post, telephone, and in-person visits. More recently, 435 corruption cases were recorded from 2021 to 2022, averaging 36 cases per month, covering allegations of embezzlement, bribery, and false claims. The efficiency of the government's prosecution system is underscored by a conviction rate of 88.62 per cent in corruption cases.[3]
Notable Cases
In 2013, Minister Minjur Dorji and National Assembly Speaker Jigme Tshultim were convicted by a district court for corruption involving the illegal distribution of land. Minjur Dorji was sentenced to one year in prison and Jigme Tshultim to two-and-a-half years. The case was widely regarded as a demonstration of the ACC's willingness to pursue high-ranking officials regardless of political position, reinforcing the principle that no one is above the law.[2]
The investigation of the Phuentsholing Mini Dry Port (MDP) case involved allegations of bribery and other illegal activities connected with the import of essential goods, implicating both public officials and private individuals and entities. Such high-profile investigations have been instrumental in building public confidence in the ACC's mandate.[3]
Royal Audit Authority
The Royal Audit Authority (RAA) is the Supreme Audit Institution of Bhutan, constitutionally mandated under Article 25.1 to audit and report on the economy, efficiency, and effectiveness of public resource utilisation. The Auditor General heads the RAA and is appointed by the King from a list recommended jointly by the Prime Minister, Chief Justice, Speaker of the National Assembly, Chairperson of the National Council, and Leader of the Opposition.[5]
The RAA and ACC operate under a formal Protocol of Cooperation that establishes a framework for assistance and exchange of information to facilitate timely detection and reporting of fraud and corruption, whilst respecting each body's functional independence. Additionally, the RAA, ACC, and Office of the Attorney General convene regularly through the Tripartite Forum to review progress, address systemic challenges, and strengthen coordination across the audit, investigation, prosecution, and enforcement continuum.[6]
International Assessment
Transparency International's 2021 Anti-Corruption Agency Strengthening Initiative assessment found that the ACC continues to perform very well, with 66 per cent of the 50 measured indicators rated as high, 30 per cent as moderate, and only 4 per cent as low. The assessment highlighted the ACC's strong investigative capacity, independence from political interference, and effective public outreach programmes.[7]
Prevention Tools
Beyond investigation and prosecution, the ACC places significant emphasis on prevention. Its prevention tools include integrity assessments of public agencies, corruption risk management programmes, asset declaration requirements for public officials, and public education campaigns. The ACC's motto — "If you care, you will dare!" — encapsulates its effort to build a culture of zero tolerance for corruption through citizen engagement and institutional reform.[8]
References
- ACC. "Bhutan Maintains Strong Standing in Transparency International's Corruption Perceptions Index 2025." https://www.acc.org.bt/bhutan-maintains-strong-standing-in-transparency-internationals-corruption-perceptions-index-2025/
- Wikipedia. "Corruption in Bhutan." https://en.wikipedia.org/wiki/Corruption_in_Bhutan
- UNODC. "Bhutan's Experience: Enhancing Effectiveness of the ACC." 2020. https://www.unodc.org/documents/treaties/UNCAC/WorkingGroups/workinggroup4/2020-June-9-10/Contributions/Bhutan_EN.pdf
- ACC. "Complaints Management." https://www.acc.org.bt/?q=node/160
- Royal Audit Authority. Official website. https://www.bhutanaudit.gov.bt/
- ACC. "4th Tripartite Forum among the RAA, OAG, and ACC." https://www.acc.org.bt/4th-tripartite-forum-among-the-royal-audit-authority-office-of-the-attorney-general-and-anti-corruption-commission/
- Transparency International. "Anti-Corruption Agency Assessment: Bhutan ACC." 2021. https://www.transparency.org/en/publications/anti-corruption-agency-assessment-bhutan-anti-corruption-commission
- ACC. "Prevention Tools." https://www.acc.org.bt/prevention-tools/
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