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Canadian Public Accountability Board
Conseil canadien sur la reddition de comptes
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Auditing in Foreign Jurisdictions
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As Canadian reporting issuers increase their activities on a global scale, their audits become global in scope. As well, foreign owners of Canadian companies may want to use their audit firms to audit their Canadian operations. Therefore, to promote quality auditing and protect the investing public, we engage with our counterparts around the world.
We continue to enjoy an excellent working relationship with the US
Public Company Accounting Oversight Board (PCAOB)
and currently have reciprocal sharing agreements with the UK’s
Financial Reporting Council (FRC)
Securities and Investments Commission (ASIC)
Financial Services Agency/Certified Public Accountants and Auditor Oversight Board (FSA/CPAAOB)
, the Netherlands’
Authority for the Financial Markets (AFM)
Haut Conseil du commissariat aux comptes (H3C)
Audit Oversight Commission of Germany (AOC)
We are also in discussions with the China Securities Regulatory Commission on establishing a mutually beneficial relationship, focused on information sharing, to allow us to meet our mandate.
We continue to be an active participant in the
International Forum of Independent Audit Regulators (IFIAR)
, the purpose of which is to advance developments in global audit regulation. Members of IFIAR share knowledge of the audit market environment and practical experience in connection with their independent audit regulatory activity. IFIAR promotes collaboration in regulatory activity and provides a focus for contacts with other international organizations that have an interest in audit quality.
IFIAR: 2017 Survey of Inspection Findings
Access to Foreign Jurisdictions
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The Canadian Public Accountability Board
CPAB is Canada’s recognized source of timely reporting on auditor oversight and audit quality. We contribute to thought leadership on enhancing audit quality through resources, insights, tools, research, outreach and communication. We also act as a catalyst for dialogue and engagement among key stakeholders on audit quality issues, domestically and globally.
© 2018 CANADIAN PUBLIC ACCOUNTABILITY BOARD. ALL RIGHTS RESERVED.
LINKS & RESOURCES
Phone: (416) 913-8260
Toll Free: 1-877-520-8260
Fax: (416) 850-9235