Since the inception of the PCAOB's international inspections program in 2004, the PCAOB has conducted inspections of one or more registered firms located in the following 40 non-U.S. jurisdictions on a cumulative basis:
Argentina
Australia
Belize
Bermuda
Bolivia
Brazil
Canada
Cayman Islands
Chile
Colombia
Germany
Greece*
Hong Kong*
India
Indonesia
Ireland*
Israel
Japan
Kazakhstan
Republic of Korea
Malaysia
Mexico
Netherlands
New Zealand
Norway
Panama
Papua New Guinea
Peru
Philippines
Russian Federation
Singapore
South Africa
Spain
Switzerland
Chinese Taipei (Taiwan)
Thailand
Turkey
Ukraine
United Arab Emirates
United Kingdom
*Because of the positions taken by the local authorities in these non-U.S. jurisdictions, the PCAOB currently is prevented from inspecting the U.S.-related audit work and practices of PCAOB-registered firms in Greece, Ireland and, to the extent their audit clients have operations in mainland China, Hong Kong. Certain registered firms in these jurisdictions previously had been inspected by the PCAOB either because, in the case of some firms in Greece and Ireland, an inspection was conducted before the current obstacles arose, or because, in the case of some firms in Hong Kong, the inspections did not involve, or no obstacles were raised to, the review of audit work relating to a company's operations in China.