PCAOB Inspections of Registered Non-U.S. Firms (current as of July 31, 2017)

Since the inception of the PCAOB's international inspection program in 2004, the PCAOB has conducted inspections of one or more registered firms located in the following 50 non-U.S. jurisdictions on a cumulative basis:

  • Argentina
  • Australia
  • Bahamas
  • Belize
  • Bermuda
  • Bolivia
  • Brazil
  • Canada
  • Cayman Islands
  • Chile
  • Colombia
  • Denmark
  • Finland
  • France
  • Germany
  • Greece
  • Hong Kong*
  • Hungary
  • India
  • Indonesia
  • Ireland
  • Israel
  • Italy
  • Jamaica
  • Japan
  • Kazakhstan
  • Republic of Korea
  • Luxembourg
  • Malaysia
  • Mexico
  • Netherlands
  • New Zealand
  • Nicaragua
  • Norway
  • Panama
  • Papua New Guinea
  • Peru
  • Philippines
  • Russian Federation
  • Singapore
  • South Africa
  • Spain
  • Sweden
  • Switzerland
  • Chinese Taipei (Taiwan)
  • Thailand
  • Turkey
  • Ukraine
  • United Arab Emirates
  • United Kingdom

*Because of the position taken by the local authorities, the PCAOB currently is prevented from inspecting the U.S.-related audit work and practices of PCAOB-registered firms in Hong Kong to the extent their audit clients have operations in mainland China. Certain registered firms in this jurisdiction previously had been inspected by the PCAOB because the inspections did not involve, or no obstacles were raised to, the review of audit work relating to a company's operations in China.