The accusation comes after M23 seized more territory in the east of the Democratic Republic of Congo.
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The Rwanda-backed M23 rebels have killed children in the eastern Democratic Republic of Congo's second largest city, the UN human rights chief has said.
The major city of Bukavu fell to the rebels on Sunday, just weeks after they succeeded in capturing Goma to the north.
In a statement on Tuesday, UN High Commissioner for Human Rights Volker Türk said his office had “confirmed cases of summary execution of children by M23 after they entered the city of Bukavu last week."
"We are also aware that children were in possession of weapons," he added.
The human rights chief's statement did not give specific details, but the UN has previously accused both Congolese government forces and M23 rebels of recruiting child soldiers.
Earlier this month, the UN Human Rights Council launched an investigation into atrocities committed by both sides, including rapes and killings.
In recent months, the fighting in the mineral-rich east of the country, where war has raged for the past three decades, has intensified, with M23 winning a series of important victories against the Congolese army.
At least 3,000 people were recently killed and thousands more displaced in Goma, which the M23 rebels seized in late January.
The rebels are backed by around 4,000 Rwandan troops, according to UN experts.
Unlike in 2012, when M23 briefly took control of Goma before withdrawing due to international pressure, analysts believe the group could be aiming for political power rather than just territorial gains.