(Art. 10 Abs. 2)
| Australien | Australian Securities and Investments Commission (ASIC) |
|---|---|
| Belgien | College van Toezicht op de Bedrijfsrevisoren / Collège de Supervision des Réviseurs d’Entreprises (CTBR/CSRE) |
| Brasilien | Comissão de Valores Mobiliários (CVM) |
| Bulgarien | Commission for Public Oversight of Statutory Auditors (CPOSA) |
| Chile | Comisión para el Mercado Financiero (CMF) |
| China | China Securities Regulatory Commission (CSRC) und Ministry of Finance (MoF) |
| Dänemark | Danish Business Authority (DBA) |
| Deutschland | Abschlussprüferaufsichtsstelle (APAS) |
| Finnland | Finnish Patent and Registration Office, Auditor Oversight Unit (PRH) |
| Frankreich | Haut Conseil du commissariat aux comptes (H3C) |
| Griechenland | Hellenic Accounting and Auditing Standards Oversight Board (ELTE) |
| Grossbritannien | Financial Reporting Council (FRC) |
| Guernsey | Guernsey Registry |
| Indonesien | Pusat Pembinaan Profesi Keuangan (PPPK), Secretariat General, Ministry of Finance |
| Insel Man | Isle of Man Financial Services Authority (IoMFSA) |
| Irland | Irish Auditing & Accounting Supervisory Authority (IAASA) |
| Island | Public Auditors Oversight Board (PAOB) |
| Italien | Commissione Nazionale per le Società e la Borsa (CONSOB) |
| Japan | Certified Public Accountants and Auditing Oversight Board (CPAAOB) |
| Jersey | Jersey Financial Services Commission (JFSC) |
| Kanada | Canadian Public Accountability Board (CPAB) |
| Katar | Qatar Financial Centre Authority (QFC) |
| Kroatien | Ministry of Finance (MFin) |
| Lettland | Ministry of Finance, Department of Taxes Administration and Accounting Policy, Audit Oversight Commission |
| Liechtenstein | Finanzmarktaufsicht (FMA) |
| Litauen | Authority of Audit, Accounting, Property Valuation and Insolvency Management (AAAPVIM) |
| Luxemburg | Commission de Surveillance du Secteur Financier (CSSF) |
| Malta | Ministry of Finance, The Economy & Investment |
| Mauritius | Financial Reporting Council (FRC) |
| Neuseeland | Financial Markets Authority (FMA) |
| Niederlande | Authority for the Financial Markets (AFM) |
| Norwegen | Finanstilsynet |
| Österreich | Abschlussprüferaufsichtsbehörde (APAB) |
| Polen | Polish Agency for Audit Oversight (PANA) |
| Portugal | Securities Market Commission |
| Rumänien | Authority for Public Oversight of the Statutory Audit Activity (ASPAAS) |
| Schweden | Swedish Inspectorate of Auditors |
| Singapur | Accounting and Corporate Regulatory Authority (ACRA) |
| Slowakei | Auditing Oversight Authority |
| Slowenien | Agency for Public Oversight of Auditing (APOA) |
| Spanien | Accounting and Auditing Institute |
| Südafrika | Independent Regulatory Board for Auditors (IRBA) |
| Südkorea | Financial Services Commission (FSC), Securities and Futures Commission (SFC) und Financial Supervisory Service (FSS) |
| Taiwan (Chinesisches Taipei) | Financial Supervisory Commission (FSC) |
| Thailand | Securities and Exchange Commission (SEC) |
| Tschechien | Public Audit Oversight Board (RVDA) |
| Türkei | Public Oversight Accounting and Auditing Standards Authority (POA) und Capital Markets Board of Turkey (CMB) |
| Ungarn | Auditors’ Public Oversight Authority (Ministry of Finance) |
| Vereinigte Staaten | Public Company Accounting Oversight Board (PCAOB) |
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