CESR Survey on role of regulators in auditor oversight

30 November 2006

CESR released a survey on the role of securities regulators in auditor oversight of public listed companies, and on their powers in relation to auditors of these companies. CESR Audit Task Force hopes this survey will be helpful in understanding the particular roles and powers that securities regulators have in relation to auditors of public listed companies and the relationship between securities regulators and auditor oversight bodies, in individual member states.

The picture that emerges from this survey is one where only a few securities regulators have a direct role in supervising auditors, but a larger number of securities regulators play an indirect role in the supervision of auditors e.g. through membership of the auditor oversight bodies.

Survey

© CESR - Committee of European Securities Regulators