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Annex 2

221.302.3AOOFederal Council OrdinanceSep 1, 2007Original source

(Art. 10 para. 2)

List of recognised foreign audit oversight authorities

AustraliaAustralian Securities and Investments Commission (ASIC)
AustriaAbschlussprüferaufsichtsbehörde (APAB)
BelgiumCollege van Toezicht op de Bedrijfsrevisoren / Collège de
Supervision des Réviseurs d'Entreprises (CTBR/CSRE)
BrazilComissão de Valores Mobiliários (CVM)
BulgariaCommission for Public Oversight of Statutory Auditors (CPOSA)
CanadaCanadian Public Accountability Board (CPAB)
ChileComisión para el Mercado Financiero (CMF)
ChinaChina Securities Regulatory Commission (CSRC) and
Ministry of Finance
CroatiaMinistry of Finance (MFin)
Czech RepublicPublic Audit Oversight Board (RVDA)
DenmarkDanish Business Authority (DBA)
FinlandFinnish Patent and Registration Office, Auditor Oversight Unit (PRH)
FranceHaut Conseil du commissariat aux comptes (H3C)
GermanyAbschlussprüferaufsichtsstelle (APAS)
GreeceHellenic Accounting and Auditing Standards Oversight Board (ELTE)
GuernseyGuernsey Registry
HungaryAuditors’ Public Oversight Committee (Ministry of Finance)
IcelandPublic Auditors Oversight Board (PAOB)
IndonesiaPusat Pembinaan Profesi Keuangan (PPPK), Secretariat General, Ministry of Finance
IrelandIrish Auditing & Accounting Supervisory Authority (IAASA)
Isle of ManIsle of Man Financial Services Authority (IoMFSA)
ItalyCommissione Nazionale per le Società e la Borsa (CONSOB)
JapanCertified Public Accountants and Auditing Oversight Board (CPAAOB)
JerseyJersey Financial Services Commission (JFSC)
LatviaMinistry of Finance, Department of Taxes Administration and
Accounting Policy, Audit Oversight Commission
LiechtensteinFinancial Market Authority Liechtenstein (FMA)
LithuaniaAuthority of Audit, Accounting, Property Valuation and Insolvency Management (AAAPVIM)
LuxembourgCommission de Surveillance du Secteur Financier (CSSF)
MaltaMinistry of Finance, The Economy & Investment
MauritiusFinancial Reporting Council (FRC)
NetherlandsNetherlands Authority for the Financial Markets (AFM)
New ZealandFinancial Markets Authority (FMA)
NorwayFinanstilsynet
PolandPolish Agency for Audit Oversight (PANA)
PortugalSecurities Market Commission
QatarQatar Financial Centre Authority (QFC)
RomaniaAuthority for Public Oversight of the Statutory Audit Activity (ASPAAS)
SingaporeAccounting and Corporate Regulatory Authority (ACRA)
SlovakiaAuditing Oversight Authority
SloveniaAgency for Public Oversight of Auditing (APOA)
South AfricaIndependent Regulatory Board for Auditors (IRBA)
South KoreaFinancial Services Commission (FSC), Securities and Futures Commission (SFC) and Financial Supervisory Service (FSS)
SpainAccounting and Auditing Institute
SwedenSwedish Inspectorate of Auditors
Taiwan
(Chinese Taipei)
Financial Supervisory Commission (FSC)
ThailandSecurities Exchange Commission (SEC)
TurkeyPublic Oversight Accounting and Auditing Standards Authority (POA) and Capital Markets Board of Turkey (CMB)
United KingdomFinancial Reporting Council (FRC)
USAPublic Company Accounting Oversight Board (PCAOB)

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