International Oversight and Cross-Border Cooperation

International cooperation strengthens audit quality globally and facilitates our ability to accomplish our mission to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. Independent oversight of such reports is essential to deep, efficient capital markets.

Under the Sarbanes-Oxley Act, PCAOB oversight extends to non-U.S. firms that audit or play a substantial role in the audit of U.S. issuers, brokers and dealers. In exercising our oversight authority outside of the U.S., we benefit greatly from cross-border cooperation. To facilitate cross-border cooperation, we often enter into formal cooperative arrangements with foreign audit regulators.

Where We Conduct Oversight Activities


To date, we have conducted inspections of one or more firms in over 50 non-U.S. jurisdictions. We have worked closely with our international counterparts in many of these jurisdictions on joint inspections as well as enforcement matters, and we have built constructive relationships that facilitate meaningful cooperation. We also expect to conclude soon final agreements that would facilitate cooperation in Belgium and France. With respect to China, we do not have equivalent access.

The interactive map above illustrates the reach of our oversight activities. To date, we have been required by the Sarbanes-Oxley Act and PCAOB Rules to conduct oversight, including inspections, in those countries marked in either red, yellow, or green. We have not conducted inspections or investigations in those counties marked in grey, nor have we been required to do so to date. See the link below for more information.

Read more about China-related access challenges