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Cooperation with Non-U.S. Regulators

Cooperative Arrangements and announcements

The PCAOB has signed cooperative arrangements with numerous non-U.S. regulators.

Country Cooperative Arrangements Announcement date
 Denmark   News Release (July 18, 2014)
 Sweden  News Release (March 31, 2014)
 China

News Release (May 24, 2013) -English

News Release (May 24, 2013) - Translation

 Finland News Release (Feb. 4, 2013)
 France News Release (Feb. 4, 2013)
Spain

News Release (July 19, 2012)

Germany

News Release (April 13, 2012)

Dubai

News Release (Dec. 20, 2011)

Netherlands

News Release (Dec. 5, 2011)

Taiwan

News Release (Nov. 18, 2011)

Israel

News Release (Oct. 31, 2011)

Japan

News Release (Oct. 12, 2011)

Norway

News Release (Sept. 14, 2011)

Switzerland News Release (April 6, 2011)
United Kingdom News Release (Jan. 10, 2011)
Singapore
  • Nonpublic

News Release (April 21, 2008)

Australia
  • Nonpublic

News Release (July 16, 2007)

Korea
  • Nonpublic
Canada
  • Nonpublic
 

PCAOB International Auditor Regulatory Institute

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.

International Organizations

The PCAOB is a member of the International Forum of Independent Audit Regulators (IFIAR).

IFIAR's stated purpose is to enable 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 has hosted two plenary meetings each year although beginning in 2013 it will hold one plenary and one interim meeting each year in addition to periodic meetings of its five working groups. PCAOB Board Member Lewis H. Ferguson currently holds the chairmanship of IFIAR. As of May 2013, the IFIAR membership consists of 46 independent audit regulators from around the world. Observers include: Financial Stability Board. Public Interest Oversight Board, International Organization of Securities Commission, Basel Committee of Banking Supervisors, International Association of Insurance Supervisors, World Bank, and the European Commission.

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.