Institutional and Market Infrastructure

Evolution in the Operation, Governance and Business Models of Exchanges: Regulatory Implications and Good Practices

This Report outlines good practices that regulators may consider in the supervision of exchanges, particularly when they provide multiple services and/or are part of an Exchange Group.

Final Report on Post Trade Risk Reduction Services: Sound Practices for Consideration

This Final Report highlights potential policy considerations and risks associated with using and offering of Post Trade Risk Reduction Services (PTRRS) and presents sound practices in this area as guidance to IOSCO members and regulated users of PTRRS to determine whether additional measures should be considered based on the scope of activities being offered in the respective jurisdictions.

Market Outages

The Report examines key findings from recent market outages on listing trading venues in IOSCO jurisdictions and builds on past IOSCO work on operational resilience and business continuity planning to identify good practices for listing trading venues that may enhance market-wide resilience in the event of a market outage.

International Standards on Auditing (ISA)

International Standards on Auditing (ISAs) are professional standards that deal with the independent auditor's responsibilities when conducting an audit of financial statements. ISAs contain objectives and requirements together with application and other explanatory material.

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