The PCAOB has signed cooperative arrangements with numerous non-U.S. regulators.
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The PCAOB established the Institute in 2007 to provide regulators from around the world an opportunity to learn about the PCAOB's approaches to auditor oversight that serve to protect the interests of investors and increase the quality of audits.
The PCAOB is a member of the International Forum of Independent Audit Regulators (IFIAR).
IFIAR's stated purpose is to enable
independent audit regulators to share among each other their knowledge and
experiences, with a focus on inspections of auditors and audit firms. Created
in 2006, IFIAR holds one plenary and one interim meeting each year, in addition
to periodic meetings of its six working groups. PCAOB Board Member Lewis H.
Ferguson currently holds the chairmanship of IFIAR. As of May 2014, the
IFIAR membership consists of 50 independent audit regulators from around the
world. Observers include: Basel Committee of Banking Supervisors, European
Commission, Financial Stability Board, International Association of Insurance
Supervisors, International Organization of Securities Commissions, Public
Interest Oversight Board, and World Bank.
The PCAOB is also involved, as an observer, in a number of international organizations, whose work relates to aspects of the PCAOB's oversight responsibilities.
On June 11, 2013, the European Commission adopted two decisions, effective August 1, 2013, which permit EU audit regulators to continue concluding cooperative agreements with the PCAOB.