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.
More information
- Composition of the CEAOB
- Rules of procedure
- Commission decision appointing the vice-chair of the CEAOB
- CEAOB Chair election
Plenary meetings
- 24 & 25 November 2020
- 24 June 2020
- 3 March 2020
- 27-28 November 2019
- 12 June 2019
- 4 March 2019
- 24 October 2018
- 14 June 2018
- 27 February 2018
- 13 November 2017
- 1 June 2017
- 22 March 2017
- 25 November 2016
- 12 July 2016
Sub-groups
- Composition of sub-groups
- Equivalence and adequacy
- International auditing standards
- Enforcement
- Inspections
- Work plan 2021
- Work plan 2020
- Terms of reference 2020
- Work plan 2019
- Terms of reference 2019
- Terms of reference and work plan 2018
- Terms of reference and work plan 2017
- Press release from the 2nd meeting of the sub-group in Prague
- Press release from the 3rd meeting of the sub-group in Dublin
- Press release from the 4th meeting of the sub-group in Porto
- Press release from the 5th meeting of the sub-group in Vienna
- Press release from the 6th meeting of the sub-group in Luxembourg
- Press release from the 7th meeting of the sub-group in Bucharest
- Appendix 1 - CEAOB ISG - Infographic - Banking industry
- Appendix 2 - CEAOB ISG - Infographic - Industrial Products industry
- Appendix 3 - CEAOB ISG - Infographic Insurance Industry
- Appendix 4 - CEAOB ISG - Infographic - Retail and Consumer product industry
- Press release from the 8th meeting of the sub-group
- Market monitoring
Reports
- 2020 CEAOB audit committee analysis
- Report on the 2020 CEAOB enforcement questionnaire
- Report on the 2019 CEAOB enforcement questionnaire
- Annual report 2019
- Report on the 2018 CEAOB enforcement questionnaire
- Annual report 2018
- Report on the 2017 CEAOB enforcement questionnaire
- Annual report 2017
- Annual report 2016
Guidelines/opinions
- Comment letter relating to the IAASB’s Exposure Draft - ISA 600
- Response to European Commission’s public consultation on the revision of the non-financial reporting directive
- Comment letter relating to IESBA code of ethics revision - non-audit services
- Comment letter relating to IESBA code of ethics revision - fees
- CEAOB statement in view of COVID-19 impact on audits of financial statements
- Guidelines on auditors’ involvement on financial statements in ESEF
- Guidelines on duration of the audit engagements
- Comment letter relating to the consultation on the audit of less complex entities
- Comment letter relating to IAASB exposure drafts on ISQM 1, 2 and ISA 220
- Comment letter relating to IAASB strategy 2020-2023 and work plan 2020-2021
- Comment letter relating to the IAASB's exposure draft – ISA 540
- Response to the Monitoring Group consultation
- Common Audit Inspection Methodology (CAIM)
- Guidelines on “Monitoring the fee cap of non-audit services”
- Comment letter relating to IAASB's exposure draft - ISA 315