A/HRC/39/43 There have also been credible allegations that government and coalition forces detained children fighting with Houthi-Saleh forces and used them in prisoner exchanges. 99. While parties in Yemen expressed opinions to the contrary, the instruments that Yemen has ratified remain binding, and these acts would constitute violations of international human rights law and, in some cases, violations of international humanitarian law and war crimes. F. Accountability 100. Information documented by the Group of Experts strongly suggests that violations and crimes under international law have been perpetrated and continue to be perpetrated in Yemen. 101. The primary legal responsibility for addressing these violations and crimes lies with the Government, which bears the duty to protect persons under its jurisdiction. All States that are parties to the conflict, including Yemen and the member States of the coalition, have responsibilities to investigate and prosecute violations that amount to crimes by their nationals and armed forces. 102. Given the gravity of the human rights situation in Yemen, a comprehensive approach to accountability is required for the realization of the rights to truth and adequate, effective and prompt reparation, and guarantees of non-recurrence. Such processes contribute to the fight against impunity, the reinstatement of the rule of law and, ultimately, reconciliation. 103. The fourth report of the National Commission of Inquiry suggests an increased willingness to address violations committed by all parties to the conflict. Nevertheless, the report asserts that the Commission has had no cooperation from the de facto authorities in Sana’a and that significant access issues continue to impede its work. In addition, cooperation by the Government and the coalition appears to remain superficial. Finally, the Commission is not an independent body. 104. In 2016, the coalition established the Joint Incidents Assessment Team to investigate allegations of unlawful coalition attacks. It would appear, however, that the Team lacks independence, its public findings contain insufficient details and that there is no mechanism to ensure implementation of its recommendations. 105. The path towards long-term peace and stability in Yemen must be through a genuine, joint and comprehensive accountability exercise involving all responsible State and nonState actors. This requires a deeper reflection on viable accountability options. A review of national and international accountability mechanisms is an imperative step towards defining a viable and sustainable criminal accountability framework in line with national obligations and international standards. G. Conclusions and recommendations 106. The Group of Experts has reasonable grounds to believe that the Governments of Yemen, the United Arab Emirates and Saudi Arabia are responsible for human rights violations, including unlawful deprivation of the right to life, arbitrary detention, rape, torture, ill-treatment, enforced disappearance and child recruitment, and serious violations of freedom of expression and economic, social and cultural rights, in particular the right to an adequate standard of living and the right to health. 107. The Group of Experts has reasonable grounds to believe that the de facto authorities are responsible, in the areas over which they exercise effective control, for human rights violations, including arbitrary detention, torture, ill-treatment and child recruitment, and serious restrictions on freedom of expression and of belief. 108. The Group has reasonable grounds to believe that the parties to the armed conflict in Yemen have committed a substantial number of violations of international humanitarian law. Subject to a determination by an independent and competent court: 14