This is a list of general principles for oversight of audit firms and auditors that audit financial statements of companies whose securities are publicly traded in the capital markets.
IOSCO
1 October 2002
1 October 2002
These principles governing independence of auditors of financial statements of listed entities and Principles relating to the oversight of an external auditor's independence by a body or bodies within an entity's corporate governance structure ("audit committee").
1 October 2002
These are a set of common high level principles for ongoing disclosure and, in particular, material development disclosure by all listed entities, leaving the possibility for individual jurisdictions to add further requirements.