  Relations with third countries
Commission decision lays the foundation for reinforced international cooperation on the supervision of auditors (19.01.2011)The European Commission today adopted the first decision recognising the equivalence of the audit oversight systems in 10 third countries.
The European Commission allows Member States to co-operate with Australia and the United States of America on the exchange of audit working papers (01.09.2010)The European Commission adopted a decision on the adequacy of the competent authorities of Australia and the United States of America pursuant to Directive 2006/43/EC.
Commission services propose a Draft Decision on the adequacy of the competent authorities of Australia and the United States of America pursuant to Directive 2006/43/EC of the European Parliament and of the CouncilStatutory Audit Directive: Commission services propose a Draft Decision on the adequacy of the competent authorities of certain third countries to be adopted through comitology procedure. The European Commission allows Member States to co-operate with Canada, Japan and Switzerland on the exchange of audit working papers (05.02.2010)The European Commission adopted a decision on the adequacy of the competent authorities of certain third countries pursuant to Directive 2006/43/EC
Conference on International Developments in Accounting and Auditing (08.02.2010)The European Commission will host a one-day conference on international developments in Accounting and Auditing on the 8th of February 2010. Audit working papers – Commission services propose a Draft DecisionStatutory Audit Directive: Commission proposes cooperation on the
exchange of audit working papers between Member States and Canada, Japan
and Switzerland (IP/09/1304) Audit working papers – Statement by Charlie McCreevyAudit Working papers – Statement by Charlie McCreevy, Commissioner for the Internal Market and Services (MEMO/09/79) Comment letter by the Commission servicesComment letter by the Commission services in reply
to the request for public comment by the Public Company Accounting
Oversight Board (PCAOB) on its "proposed rule amendments concering
the timing of certain inspections of non-US audit firms, and other
issues relating to inspections of non-US firms".
Commission services propose a Draft DecisionStatutory Audit Directive: Commission services propose a Draft Decision on the adequacy of the competent authorities of certain third countries to be adopted through comitology procedure International Auditing Conference with third countries (10.12.2008 – Brussels)The European Commission is organising a conference to enhance international cooperation and promote auditing public oversight systems in third countries. Commission DecisionCommission Decision concerning a transitional period for audit activities of certain third country auditors and audit entities
Common Application Forms for Registration of Third Country Audit Entities
Public consultationThe public consultation on Commission’s future strategy and priorities on statutory audit in relation to non-EU countries (known as ’third countries’) has been closed on 5 March 2007. The contributions authorised for publication are available here.
Related Documents8th Directive on Statutory Audits
Statutory Audit Directive: Commission services propose a transitional
period for audit activities of certain third country auditors and audit
entities to be adopted through comitology procedure (4th Draft).
Statutory Audit Directive: Commission services propose a transitional
period for audit activities of certain third country auditors and audit
entities to be adopted through comitology procedure (3rd Draft).
Statutory Audit Directive: Commission services propose a transitional
period for audit activities of certain third country auditors and audit
entities to be adopted through comitology procedure (2nd Draft).
Statutory Audit Directive: Commission services propose a transitional period for audit activities of certain third country auditors and audit entities to be adopted through comitology procedure. |
