Composition and mandate
The CEAOB is the new framework for co-operation between national audit oversight bodies at EU level. Its role is to strengthen EU-wide audit oversight, which is a key objective of the new EU legislation on statutory audit that took effect on 17 June 2016.
By facilitating supervisory convergence, the CEAOB contributes to the effective and consistent application of the new EU audit legislation throughout the EU.
The CEAOB is composed of representatives of
- the national audit oversight bodies of the EU
- the European Securities and Markets Authority (ESMA)
Representatives of the national audit authorities of the European Economic Area also participate. The European Banking Authority (EBA) and the European Insurance and Occupational Pensions Authority (EIOPA) are observers.
- Composition of the CEAOB
- Rules of procedure
- Commission decision appointing the vice-chair of the CEAOB
- 13 November 2017
- 1 June 2017
- 22 March 2017
- 25 November 2016
- 12 July 2016
- Composition of sub-groups
- Equivalence and adequacy
- International auditing standards
- Market monitoring
- Comment letter relating to the IAASB's Exposure Draft – ISA 540
- Response to the Monitoring Group consultation