Zimbabwe are ranked ninth in the world Test standings

Zimbabwe Cricket's Peter Chingoka told the International Cricket Council's annual conference that it was not ready to resume competitive Test cricket.

The ICC said an independent audit of ZC's finances was needed after concerns over the lack of proper accounts.

Zimbabwe have not played Tests since September 2005 but are still permitted to take part in one-day internationals.

The ICC's Cricket Committee said earlier in June that the country should not return to Test cricket until the team improved its standard of performance because they risked "undermining the integrity of Test cricket".

Earlier this week BBC sports editor Mihir Bose revealed he had seen a copy of ICC chief executive Malcolm Speed's confidential report for the meeting.

In his report, Speed wrote: "My personal view, shared by the cricket committee and ICC senior management, is that the game in Zimbabwe and, more widely, the rest of the cricket world, will not be well served by Zimbabwe resuming Test cricket at this stage."

The results of the audit will be presented to the next meeting of the ICC board in October.