lost in order to save the lives of its leaders. This futile prolonging of the conflict resulted in many civilians dying unnecessarily. The Tamil Tigers shot at point blank any civilian trying to leave the conflict zone. The Tamil Tigers fired artillery from near civilians. They also stored military equipment near civilians and civilian structures such as hospitals. The Tamil Tigers carried out suicide attacks against civilians outside the conflict zone even during the final stages of the civil war. The report states that the "credible allegations" demand a serious investigation and the prosecution of those responsible. If the allegations are proved senior commanders, military and political, on both sides are liable for prosecution under international criminal law. The panel noted the Sri Lankan government's attempt at accountability consisted solely of investigating the actions of the previous government and the Tamil Tigers, and not of the present government's actions during the final stages of the war. The panel concluded this is not in accordance with international standards and fell "dramatically short of international expectations". The panel found the Lessons Learnt and Reconciliation Commission (LLRC) established by the Sri Lankan government to be "deeply flawed" and not up to international standards of independence and impartiality due to the "deep-seated conflicts of interests" of some of its members. The mandate of the LLRC, its work and methodology meant that it was incapable of investigating the serious violations of international humanitarian and human rights law or of examining the causes of the civil war. The panel concluded that the LLRC could not satisfy the commitment on accountability given by President Rajapaksa and Ban Ki-moon. The panel found that the Sri Lankan justice system was incapable of providing accountability. The independence of the Attorney General had been eroded and the continuation of Emergency Regulations and the Prevention of Terrorism Act precluded the judiciary from holding the government accountable on human rights issues. Military courts and other domestic institutions were also incapable of providing accountability. The panel found that the government's triumphalism and the Sri Lankan Tamil diaspora's inability to acknowledge the Tamil Tigers' role in the humanitarian disaster also hindered accountability. The panel criticised the UN for not protecting civilians. Its reluctance to release casualty figures undermined the call to protect civilians. The panel a number of recommendations including that there be an independent international inquiry into the alleged violations of international law and