Archives - IOSCO - International Organization of Securities Commissions

• 1 October 2002 Principles for Auditor Oversight

  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.

  Content Type(s): Compendium Source(s): IOSCO Policy Area(s): Financial Regulation and Supervision Topic(s): Accounting and Auditing

• 1 October 2002 Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor's Independence

  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").

  Content Type(s): Compendium Source(s): IOSCO Policy Area(s): Financial Regulation and Supervision Topic(s): Accounting and Auditing, Governance

• 1 October 2002 Principles for Ongoing Disclosure and Material Development Reporting by Listed Entities

  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.

  Content Type(s): Compendium Source(s): IOSCO Policy Area(s): Financial Regulation and Supervision Topic(s): Transparency and Disclosure