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:
Republic of Korea
Papua New Guinea
Chinese Taipei (Taiwan)
United Arab Emirates
*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.