Retour à la loi

Annexe 2

221.302.3OSRevFederal Council Ordinance1 sept. 2007Source originale

(art. 10, al. 2)

Liste des autorités étrangères de surveillance de la révision reconnues

Afrique du SudIndependent Regulatory Board for Auditors (IRBA)
AllemagneAbschlussprüferaufsichtstelle (APAS)
AustralieAustralian Securities and Investments Commission (ASIC)
AutricheAbschlussprüferaufsichtsbehörde (APAB)
BelgiqueCollege van Toezicht op de Bedrijfsrevisoren /
Collège de Supervision des Réviseurs d’Entreprises (CTBR/CSRE)
BrésilComissão de Valores Mobiliários (CVM)
BulgarieCommission for Public Oversight of Statutory Auditors (CPOSA)
CanadaCanadian Public Accountability Board (CPAB)
ChiliComisión para el Mercado Financiero (CMF)
ChineChina Securities Regulatory Commission (CSRC) et Ministry of Finance (MoF)
Corée du SudFinancial Services Commission (FSC), Securities and Futures Commission (SFC) et Financial Supervisory Service (FSS)
CroatieMinistry of Finance (MFin)
DanemarkDanish Business Authority (DBA)
EspagneAccounting and Auditing Institute
États-UnisPublic Company Accounting Oversight Board (PCAOB)
FinlandeFinnish Patent and Registration Office, Auditor Oversight Unit (PRH)
FranceHaut Conseil du commissariat aux comptes (H3C)
Grande-BretagneFinancial Reporting Council (FRC)
GrèceHellenic Accounting and Auditing Standards Oversight Board (ELTE)
GuernseyGuernsey Registry
HongrieAuditors’ Public Oversight Authority (Ministry of Finance)
Île de ManIsle of Man Financial Services Authority (IoMFSA)
IndonésiePusat Pembinaan Profesi Keuangan (PPPK), Secretariat General, Ministry of Finance
IrlandeIrish Auditing & Accounting Supervisory Authority (IAASA)
IslandePublic Auditors Oversight Board (PAOB)
ItalieCommissione Nazionale per le Società e la Borsa (CONSOB)
JaponCertified Public Accountants and Auditing Oversight Board (CPAAOB)
JerseyJersey Financial Services Commission (JFSC)
LettonieMinistry of Finance, Department of Taxes Administration and Accounting Policy, Audit Oversight Commission
LiechtensteinFinanzmarktaufsicht (FMA)
LituanieAuthority of Audit, Accounting, Property Valuation and Insolvency Management (AAAPVIM)
LuxembourgCommission de Surveillance du Secteur Financier (CSSF)
MalteMinistry of Finance, The Economy & Investment
MauriceFinancial Reporting Council (FRC)
NorvègeFinanstilsynet
Nouvelle-ZélandeFinancial Markets Authority (FMA)
Pays-BasAuthority for the Financial Markets (AFM)
PolognePolish Agency for Audit Oversight (PANA)
PortugalSecurities Market Commission
QatarQatar Financial Centre Authority (QFC)
RoumanieAuthority for Public Oversight of the Statutory Audit Activity (ASPAAS)
SingapourAccounting and Corporate Regulatory Authority (ACRA)
SlovaquieAuditing Oversight Authority
SlovénieAgency for Public Oversight of Auditing (APOA)
SuèdeSwedish Inspectorate of Auditors
Taïwan
(Taipei chinois)
Financial Supervisory Commission (FSC)
TchéquiePublic Audit Oversight Board (RVDA)
ThaïlandeSecurities and Exchange Commission (SEC)
TurquiePublic Oversight Accounting and Auditing Standards Authority (POA) et Capital Markets Board of Turkey (CMB)

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