(art. 10, al. 2)
| Afrique du Sud | Independent Regulatory Board for Auditors (IRBA) |
|---|---|
| Allemagne | Abschlussprüferaufsichtstelle (APAS) |
| Australie | Australian Securities and Investments Commission (ASIC) |
| Autriche | Abschlussprüferaufsichtsbehörde (APAB) |
| Belgique | College van Toezicht op de Bedrijfsrevisoren / Collège de Supervision des Réviseurs d’Entreprises (CTBR/CSRE) |
| Brésil | Comissão de Valores Mobiliários (CVM) |
| Bulgarie | Commission for Public Oversight of Statutory Auditors (CPOSA) |
| Canada | Canadian Public Accountability Board (CPAB) |
| Chili | Comisión para el Mercado Financiero (CMF) |
| Chine | China Securities Regulatory Commission (CSRC) et Ministry of Finance (MoF) |
| Corée du Sud | Financial Services Commission (FSC), Securities and Futures Commission (SFC) et Financial Supervisory Service (FSS) |
| Croatie | Ministry of Finance (MFin) |
| Danemark | Danish Business Authority (DBA) |
| Espagne | Accounting and Auditing Institute |
| États-Unis | Public Company Accounting Oversight Board (PCAOB) |
| Finlande | Finnish Patent and Registration Office, Auditor Oversight Unit (PRH) |
| France | Haut Conseil du commissariat aux comptes (H3C) |
| Grande-Bretagne | Financial Reporting Council (FRC) |
| Grèce | Hellenic Accounting and Auditing Standards Oversight Board (ELTE) |
| Guernsey | Guernsey Registry |
| Hongrie | Auditors’ Public Oversight Authority (Ministry of Finance) |
| Île de Man | Isle of Man Financial Services Authority (IoMFSA) |
| Indonésie | Pusat Pembinaan Profesi Keuangan (PPPK), Secretariat General, Ministry of Finance |
| Irlande | Irish Auditing & Accounting Supervisory Authority (IAASA) |
| Islande | Public Auditors Oversight Board (PAOB) |
| Italie | Commissione Nazionale per le Società e la Borsa (CONSOB) |
| Japon | Certified Public Accountants and Auditing Oversight Board (CPAAOB) |
| Jersey | Jersey Financial Services Commission (JFSC) |
| Lettonie | Ministry of Finance, Department of Taxes Administration and Accounting Policy, Audit Oversight Commission |
| Liechtenstein | Finanzmarktaufsicht (FMA) |
| Lituanie | Authority of Audit, Accounting, Property Valuation and Insolvency Management (AAAPVIM) |
| Luxembourg | Commission de Surveillance du Secteur Financier (CSSF) |
| Malte | Ministry of Finance, The Economy & Investment |
| Maurice | Financial Reporting Council (FRC) |
| Norvège | Finanstilsynet |
| Nouvelle-Zélande | Financial Markets Authority (FMA) |
| Pays-Bas | Authority for the Financial Markets (AFM) |
| Pologne | Polish Agency for Audit Oversight (PANA) |
| Portugal | Securities Market Commission |
| Qatar | Qatar Financial Centre Authority (QFC) |
| Roumanie | Authority for Public Oversight of the Statutory Audit Activity (ASPAAS) |
| Singapour | Accounting and Corporate Regulatory Authority (ACRA) |
| Slovaquie | Auditing Oversight Authority |
| Slovénie | Agency for Public Oversight of Auditing (APOA) |
| Suède | Swedish Inspectorate of Auditors |
| Taïwan (Taipei chinois) | Financial Supervisory Commission (FSC) |
| Tchéquie | Public Audit Oversight Board (RVDA) |
| Thaïlande | Securities and Exchange Commission (SEC) |
| Turquie | Public Oversight Accounting and Auditing Standards Authority (POA) et Capital Markets Board of Turkey (CMB) |
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