List of Accountancy Bodies - Oversight Boards

Oversight Boards

Following the Enron scandal some countries removed or limited auditors' rights to self-regulation and set up independent, not-for-profit organisations to regulate the conduct of auditors. (In the EU it is compulsory to have a dedicated supervisory authority, cf. 8th European Directive).

  • International
    • The Public Interest Oversight Board provides oversight of the standards-setting bodies within the International Federation of Accountants
  • France
    • Haut Conseil du Commissariat aux Comptes (HCCC)
  • Germany
    • German Auditor Oversight Commission (in German: APAK)
  • Ireland
    • Irish Auditing and Accounting Supervisory Authority
  • United Kingdom
    • Professional Oversight Board
  • United States
    • Public Company Accounting Oversight Board

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