In order to provide investors and the public with current information about the PCAOB's international inspection efforts with respect to registered non-U.S audit firms, the Board is providing the following updated lists. The information in each of the lists is as of December 31, 2013.
- A list of all jurisdictions in which there are one or more registered non-U.S. firms that the PCAOB has already inspected; and
- A list of the registered non-U.S. firms for which the inspection fieldwork had not yet been completed by the PCAOB, even though four or more years have passed since the end of the calendar year in which the firm first issued an audit report while registered with the PCAOB.
Jurisdictions in which the PCAOB has Conducted Inspections of Registered Non-U.S. Firms
Registered Firms not yet Inspected even though Four or More Years have Passed since Issuance of an Audit Report while Registered