The third session of the IPU Committee on UN Affairs focused on Parliaments and the Istanbul Programme of Action (IPoA) for the Least Developed Countries (LDCs). The keynote address by the United Nations High Representative for the Least Developed Countries, Landlocked Developing Countries and Small Island Developed States, Mr Cheick Sidi Diarra, focused on presenting the outcome of the Fourth UN Conference on LDC (May 2011). The objective of the Conference was to assist Parliaments in promoting and enhancing development. Of note is the announcement of about 100 programmes to aid Least Developed Countries. The Committee was informed of the roadmap and the plan of action for the implementation of the outcome of the Istanbul Conference. Parliaments had a challenge in terms of mainstreaming development and transforming it into policies. The lack of capacity was a serious challenge for Least Developed countries, even if the Least Developed Countries have relevant knowledge and information. The question was raised as to how Parliaments develop that capacity to assist Least Developed Countries. The IPU Secretariat developed guidance notes to assist Least Developed countries in developing their own action plans for the implementation of the Istanbul Programme of Action.