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Australian Securities and Investment Commission |
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It is a securities regulator with a wide range of responsibilities, including the regulation of Australia’s corporations, financial service business, and financial markets. It has responsibility for surveillance, investigation and enforcement of audit quality and auditor independence. |
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| 2. |
Austrian Audit Quality Control Oversight Board |
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The main responsibilities of the board are, decision on revoking peer reviewer appointments and decision on appeals. |
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| 3. |
Canadian Public Accountability Board |
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Its mission is to contribute to public confidence in the integrity of financial reporting of reporting issuers by promoting high quality, independent auditing. |
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| 4. |
Danish Commerce and Companies Agency |
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DCCA administers the legislation pertaining to statutory auditors and audit firms and is the central and coordinating authority in the public oversight of statutory auditors and audit firms. |
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| 5. |
Haut Counseil du Commissariat aux Companies |
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The two main tasks involved in this authority is the supervision of the statutory audit profession, with the assistance of the CNCC, and to ensure compliance with the rules of professional ethics, and the independence of statutory auditors. |
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| 6. |
Auditor Oversight Commission |
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AOC is directly responsible for public oversight of the audit profession and audit regulation in Germany |
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| 7. |
Irish Auditing and Supervisory Authority |
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It aims to support and enhance public confidence in the accountancy profession and its outputs through the exercise of effective, independent oversight and the promotion of adherence to high standards. |
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| 8. |
Certified Public Accountant and Auditing Oversight Board |
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The mission of CPAAOB is to enhance the quality and effectiveness of auditing process and ensure the fairness and transparency of the Japanese capital market. |
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| 9. |
Financial Supervisory Commission |
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FSC is an independent government agency responsible for supervising all financial institutions and legislating and amending relevant regulations. It is the highest decision maker in regulating accounting firms. |
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| 10. |
Authority for the Financial Market |
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AFM is responsible for regulating behaviour on the financial markets in the Netherlands. |
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| 11. |
Financial Supervisory Authority of Norway |
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This is an independent government agency that builds on laws and decisions emanating from the Parliament (Stortinget), the Government and the Ministry of Finance and on international standards for financial supervision and regulation |
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| 12. |
Accounting and Corporate Regulatory Authority |
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Provides responsive and trusted regulatory environment for business and public accountants. |
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| 13. |
Independent Regulatory Board for Auditors |
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Aim is to protect the financial interest of South African public and international investors in South Africa through the effective regulation of audits conducted by registered auditors, in accordance with internationally recognised standards and processes. |
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| 14. |
Supervisory Board of Public Accountants |
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This is an independent agency directly under the Government of Sweden. According to the Act they supervise the performance of auditing services and auditors as well as registered public accounting firms |
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| 15. |
Federal Auditor Oversight Authority |
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It is an independent organization, which aims at the proper performance and quality of audit services. |
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| 16. |
The Financial Reporting Council |
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FRC is the UK’s independent regulator responsible for promoting confidence in corporate reporting and governance. |
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| 17. |
Public Company Accounting Oversight Board |
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The PCAOB is an independent, non-governmental, non-profit corporation created by the Sarbones-Oxley Act of 2002 to oversee the auditors of public companies in order to protect the interest of investors and further the public interest in preparation of informative, fair and independent audit reports. |
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