In August 2012, 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 provided the following four updated lists:
- A list of all jurisdictions in which there are one or more registered non-U.S. firms that the PCAOB has already inspected as of June 30, 2012;
- An updated list of jurisdictions in which there are registered non-U.S. firms that the PCAOB intends to inspect in 2012;
- A list of the registered non-U.S. firms for which, as of June 30, 2012, the inspection fieldwork had not yet been completed by the PCAOB, even though more than four years have passed since the end of the calendar year in which the firm first issued an audit report while registered with the PCAOB; and
- A list of issuers that are audit clients of registered firms in non-U.S. jurisdictions where the PCAOB is being denied access to conduct inspections.
In addition to the lists themselves noted above, additional background information was provided in a separate document about these lists as well as about progress in meeting target thresholds announced by the Board in adopting Rule 4003(g) for inspections of certain non-U.S. firms.
As part of a redesign of International section of the website late in 2012, the background information for each list was placed on a separate page with the corresponding list. Links to the background information document and lists are available to the right under Related Information.