Statement of Protocol: US Public Company Accounting Oversight Board and ASIC

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What we do

ASIC is Australia's integrated corporate, markets, financial services and consumer credit regulator.

ASIC is an independent Australian Government body. We are set up under and administer the Australian Securities and Investments Commission Act 2001 (ASIC Act), and we carry out most of our work under the Corporations Act.

Both the Public Company Accounting Oversight Board (PCAOB) in the United States and ASIC seek to improve the accuracy and reliability of audit reports so as to protect investors and help promote public trust in the audit process and investor confidence in their respective capital markets.

Given the global nature of capital markets, the PCAOB and the ASIC recognise the need for mutual cooperation in matters related to the oversight of the auditors of multinational companies whose securities trade in public markets. The PCAOB and the ASIC envision that this Statement of Protocol will facilitate such cooperation.

Read the full text of the Statement of Protocol