(art. 10 cpv. 2)
| Australia | Australian Securities and Investments Commission (ASIC) |
|---|---|
| Austria | Abschlussprüferaufsichtsbehörde (APAB) |
| Belgio | College van Toezicht op de Bedrijfsrevisoren / Collège de Supervision des Réviseurs d’Entreprises (CTBR/CSRE) |
| Brasile | Comissão de Valores Mobiliários (CVM) |
| Bulgaria | Commission for Public Oversight of Statutory Auditors (CPOSA) |
| Canada | Canadian Public Accountability Board (CPAB) |
| Cile | Comisión para el Mercado Financiero (CMF) |
| Cina | China Securities Regulatory Commission (CSRC) e Ministry of Finance (MoF) |
| Corea del Sud | Financial Services Commission (FSC), Securities and Futures Commission (SFC) e Financial Supervisory Service (FSS) |
| Croazia | Ministry of Finance (MFin) |
| Danimarca | Danish Business Authority (DBA) |
| Finlandia | Finnish Patent and Registration Office, Auditor Oversight Unit (PRH) |
| Francia | Haut Conseil du commissariat aux comptes (H3C) |
| Germania | Abschlussprüferaufsichtstelle (APAS) |
| Giappone | Certified Public Accountants and Auditing Oversight Board (CPAAOB) |
| Grecia | Hellenic Accounting and Auditing Standards Oversight Board (ELTE) |
| Guernsey | Guernsey Registry |
| Indonesia | Pusat Pembinaan Profesi Keuangan (PPPK), Secretariat General, Ministry of Finance |
| Irlanda | Irish Auditing & Accounting Supervisory Authority (IAASA) |
| Islanda | Public Auditors Oversight Board (PAOB) |
| Isola di Man | Isle of Man Financial Services Authority (IoMFSA) |
| Italia | Commissione Nazionale per le Società e la Borsa (CONSOB) |
| Jersey | Jersey Financial Services Commission (JFSC) |
| Lettonia | Ministry of Finance, Department of Taxes Administration and Accounting Policy, Audit Oversight Commission |
| Liechtenstein | Finanzmarktaufsicht (FMA) |
| Lituania | Authority of Audit, Accounting, Property Valuation and Insolvency Management (AAAPVIM) |
| Lussemburgo | Commission de Surveillance du Secteur Financier (CSSF) |
| Malta | Ministry of Finance, The Economy & Investment |
| Mauritius | Financial Reporting Council (FRC) |
| Norvegia | Finanstilsynet |
| Nuova Zelanda | Financial Markets Authority (FMA) |
| Paesi Bassi | Authority for the Financial Markets (AFM) |
| Polonia | Polish Agency for Audit Oversight (PANA) |
| Portogallo | Securities Market Commission |
| Qatar | Qatar Financial Centre Authority (QFC) |
| Regno Unito | Financial Reporting Council (FRC) |
| Repubblica Ceca | Public Audit Oversight Board (RVDA) |
| Romania | Authority for Public Oversight of the Statutory Audit Activity (ASPAAS) |
| Singapore | Accounting and Corporate Regulatory Authority (ACRA) |
| Slovacchia | Auditing Oversight Authority |
| Slovenia | Agency for Public Oversight of Auditing (APOA) |
| Spagna | Accounting and Auditing Institute |
| Stati Uniti | Public Company Accounting Oversight Board (PCAOB) |
| Sudafrica | Independent Regulatory Board for Auditors (IRBA) |
| Svezia | Swedish Inspectorate of Auditors |
| Taiwan (Taipei cinese) | Financial Supervisory Commission (FSC) |
| Thailandia | Securities and Exchange Commission (SEC) |
| Turchia | Public Oversight Accounting and Auditing Standards Authority (POA) e Capital Markets Board of Turkey (CMB) |
| Ungheria | Auditors’ Public Oversight Authority (Ministry of Finance) |
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