Abstract
A cornerstone of both nuclear safeguards and the State system of accounting for and control of nuclear material (SSAC) is nuclear material accountancy of which nuclear material accounting is a key component. In 2008, the International Atomic Energy Agency (IAEA) published Nuclear Material Accounting Handbook for use by States and their organisations in their application of nuclear material accounting. Recognising the important role of Nuclear Material Accounting and Control (NMAC) in nuclear security, in 2015 the IAEA published an implementation guide 'Use of nuclear material accounting and control for nuclear security purposes at facilities'. The aim of this paper is to bring out important features of both the publications; one for safeguards and another for nuclear security. This paper also highlights some of the challenges that member States may come across in applying NMAC as we understand from safeguards directed to nuclear security.
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